ABC Ltd$.$ reports that its sales are growing at the rate of $1\mathrm{.}20\%$ per month. DEF Inc. reports sales increasing by $3\mathrm{.}70\%$ each quarter. What is each company$$s effective annual rate of sales growth? $($Do not round intermediate calculations and round your final answers to $2$ decimal places.$)$

ABC Ltd$.$

$\%$

DEF Inc.

$\%$