Angela made an 180-day investment arrangement involving two consecutive 90 day $100,000 bank bills. The maturity proceeds of the first bill will be used to purchase the second bank bill. The remain surplus cash after 90 days will be invested at 2.071% p.a. simple interest rate. The yield rate of first bank bill is 2.443% p.a. simple interest rate and the yield rate of second bank bill is 2.671% p.a. simple interest rate. a) What is price of first bank bill? Round your answer to three decimal places. a. 99401.223 O b. 99345.706 O c. 99397.616 d. 99491.937