What would be the net annual cost of the following checking accounts? (a) Monthly fee, $3.40; processing fee, $0.30 cents per check; checks written, an average of 26 a month. (Do not round intermediate calculations. Input the answer as a positive value. Round your answer to 2 decimal places.) (b) Interest earning 5 of 3 percent with a $500 minimum batance; average monthly balance, $600; monthly service charge of $20 for falling below the minimum balance, which occurs three times a year (no interest earned in these months). (Do not round intermediate calculations. Input the answer as a positive value. Round your answer to 2 decimal places.)