Simple interest tricky question

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A man borrowed $500$ dollar from his friend and decided to return this amount in four installments of $150$ dollar each at the end of $3$, $6$ and $9$th month. Find the rate of simple interest p.a if the first installment is given in the beginning.

Solution-

I have used Principal = 350 dollar as 150 dollar already paid and simple interest = 100 dollar

On solving using formula i get answer as 38% (app)

But actual answer given is 36.36%

I think something wrong in my solution. But dont know where. Please help me to solve.