Sue Cole is a new accountant with Sunland Company. Sunland purchased merchandise on account for $8,100. The credit terms are 1/10,n/30. Sue has talked with the company's banker and knows that she could earn 6% on any money invested in the company's savings account. (a) Should Sue pay the invoice within the discount period or should she keep the $8,100 in the savings account and pay at the end of the credit period? Support your recommendation with a calculation showing which action would be best. Sue take the discount as it will result in $ (b) If Sue forgoes the discount, it may be viewed as paying an interest rate of 1% for the use of $8,100 for 20 days. Calculate the annual rate of interest that this is equivalent to. (Round answer to 0 decimal places, e.g. 25\%.) Equivalent annual interest rate is %