27. A loan of 50,000 is taken out at 11% per year effective. Repay- ment is by the amortization method, with equal payments at the end of each year for the next 20 years. Immediately after the 10th payment, the borrower renegotiates with the lender, and they agree that the remainder of the loan will be repaid by the sinking fund method, where the interest rate on the loan increases to 12% per year and the sinking fund earns interest at 14% per year. Interest payments and sinking fund deposits will still be annual and continue for 10 more years. Find the sinking fund deposit, and compare the borrower's new total payment with his old one