Discount loan. Up Front Bank is now offering a two-year discount loan for 9.9%. working backwards, what are the available unds at the start of the loan and the implied balance at the end of the first year if the total lump-sum repayment at the end of the second year is $430,000? What is the EAR of this loan? What are the available funds at the start of the loan if the total lump-sum repayment at the end of the second year is $430,000? (Round to the nearest dollar.) What is the implied balance at the end of the first year if the total lump-sum repayment at the end of the second year is $430,000? $(Round to the nearest dollar.) What is the EAR of this loan? % (Round to two decimal places.)