Given the financial statements below for Dragonfly Enterprises, what would be the internal growth rate (IGR) if the company decided to change the dividend payout rate to 44.2%? Enter your answer as the nearest tenth of a percent (e.g., 12.3), but do not include the % sign. Dragonfly Enterprises Income Statement ($ Million) 2011 370 226 62 20 Sales Cost of Goods Sold Selling, General, & Admin Exp. Depreciation Earnings Before Interest & Taxes Interest Expense Taxable Income Taxes at 40% Net Income 62 12 50 20 30 2010 10 46 Balance Sheets as of 12-31 Assets Cash Account Receivable Inventory Total Current Assets Net Fixed Assets Total Assets 43 99 166 265 2011 10 50 45 105 195 300 2010 26 0 26 Liabilities and Owners Equity Accounts Payable Notes Payable Total Current Liabilities Long-Term Debt Common Stock Retained Earnings Total Liab. and Owners Equity 2011 30 0 30 150 22 98 300 140 22 77 265