After buying a new car, Jim decides to sell his old car to a friend Mark. Jim accepts a [math] day note for [math] at [math] exact simple interest as payment (both principal and interest will be paid at the end of [math] days). [math] days later, Jim finds that he needs the money and sells the note to a third party for [math]. What annual exact simple interest rate will the third party receive for the investment?

[math]

(Note: Your answer should be correct to two decimal places to be counted as correct.)