On January 1, an account is worth $70,000. After k months, the balance increases by 20%, and $4,000 is withdrawn. k + 2 months prior to the end of the year, the balance becomes $88,000 and $2,000 is deposited. After 1 year, the account is worth $80,000. The DWRR of the account is 17.69%. (a) Find k. (b) Calculate the TWRR of the account.