A current deposit account requires a minimum balance of $500 if annual interest of 5% is to be earned monthly on its deposits. An account holder has maintained an average balance of $300 for the first nine months of the year and $800 for the last three months of the year. She has written an average of 20 cheques a month and is not charged for these services. However, it costs the bank $0.02 to process each cheque. What is the average return earned (both explicit and implicit) by the account holder over the full year?