Calculate the APR and $r_{\text{E}\text{A}\text{R}}$ of non$-$free trade credit associated with credit terms of $\frac{3}{15},$ net $75,$ and $\frac{2\mathrm{.}5}{25},$ net $70,$ assuming that

customers who do not take the discount

a$.$ pay on the last due date. Assume there are $360$ days in a year. Do not round intermediate calculations. Round your answers to two

decimal places.

Credit terms of

b$.$ delay payment until $15$ days after the last due date. Assume there are $360$ days in a year. Do not round intermediate calculations.

Round your answers to two decimal places.

Credit terms of