A coffee shop costs $$24,000$ to open. The firm expects cash flows of $$38,792$ at the end of one year and borrows $$19,192$ to pay for the shop. The risk$-$free rate is $5\%$ and given the risk, the coffee shop should earn $17\mathrm{.}42\%.$ What would be the return to equity holders if the actual cash flows are $$38,178?$ Input your answer as a percentage and round your final answer to two decimal places. $($i$.$e$.,0\mathrm{.}102345=10\mathrm{.}23\%==>$ type $10\mathrm{.}23).$