Definition The company provides an internal company-prepared financial statement to the bank under the loan agreement. Two competing banks have offered to replace Dynamic Corporation's existing loan agreement with a new one. Credit One Bank has offered to loan Dynamic $8 million at a rate of 5.3% but requires Dynamic to provide financial statements that have been reviewed by a CPA firm. Earn More Bank has offered to loan Dynamic $8 million at a rate of 4.3% but requires Dynamic to provide financial statements that have been audited by a CPA firm. Dynamic Corporation's controller approached a CPA firm and was given an estimated cost of $35,000 to perform a review and $65,000 to perform an audit. Begin by calculating the annual costs under each loan agreement. (Complete all input fields. Enter a "O" for any zero balances.) \begin{tabular}{lc|} Lender & \begin{tabular}{c} Cost of CPA \\ Services \end{tabular} \\ Existing loan (No CPA service) & \\ Credit One Bank (CPA Review service) & \\ Earn More Bank (CPA Audit service) & Cost \end{tabular}