13. Mike Komas signed a 12-month, 9% p.a. simple interest promissory note for $9,725 with MacDonald's Furniture. After 85 days. MacDonald's Fumiture sold the note to the Royal Bank at a rate of 11%, then Royal Bank resold the note to Friendly Finance Company 42 days later at a rate of 6.25%. Find the gain or loss on this note for each company and bank involved, as well as a rate of retum realized. (Don't forget to add 3 grace days to the term of the promissory note) [8]