A man wishes to borrow $100$$ for two years using the sinking fund method. He pays interest annually, at an annual effective interest rate of $5\%.$ Construct a sinking fund schedule if he replaces the principal with semiannual deposits in a sinking fund earning a nominal interest rate $4\%$ convertible quarterly. The sinking fund table must be constructed in quarters $($Periods : $0,1/4,1/2,...,2).($please construct the table, not on excel$)$