2) CPA is a newly established janitorial firm, and the owner is deciding what type of checking account to open. CPA is planning to keep a $500 minimum balance in the account for emergencies and plans to write roughly 80 checks per month. The bank charges $10 per month plus a $0.10 per check charge for a standard business checking account with no minimum balance. CPA also has the option of a premium business checking account that requires a $2,500 minimum balance but has no monthly fees or per check charges. If CPAs cost of funds is 10%, which account should CPA choose