Compute the cost of not taking the following cash discounts. (Use a 360-day year. Do not round intermediate calculations. Input your final answers as a percent rounded to 2 decimal places.)

Cost of Lost Discount

a.2/14, net 45 ______%

b.2/19, net 60 ______%

c.4/19, net 45 ______%

d.3/13, net 130 _____%