Use Formulas APR$=$ f $/$ AD and PV $=$ A $[1(1/1+$r$)^$n $/$r$]$ to determine the APR of the following loans:

A$)$ A cash advance on a credit card for $$100,$ with a $$5$ processing fee up front, and $25\%$ interest on the cash advance balance with monthly compounding. To be paid back over $12$ monthly payments of an equal amount as an ordinary annuity.

B$)$ You borrow $$100$ from a friend and pay them back $$125$ one year from now.