Cousin Berta invested $$130,000$ thirteen years ago at $12$ percent, compounded quarterly.

a$.$ How much has she accumulated? $($Use a Financial calculator to arrive at the answer. Round the final answer to the nearest whole dollar.$)$

Future value $

b$.$ What is her effective annual interest rate $($rate of return$)?($Use a Financial calculator to arrive at the answer. Round the final answer to $2$ decimal places.$)$

Effective annual interest rate $\%$