Discount loan. Up-Front Bank is now offering a two-year discount loan for 10.4%. Working backwards, what are the available funds 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 $395,000? 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 $395,000? S(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 $395,000? S(Round to the nearest dollar.) (Round to the nearest What is the EAR of this loan? % (Round to two decimal places.)