What would be the net annual cost of the following checking accounts? a. Monthly fee, $3.75; processing fee, 25 cents per check checks written, an average of 14 a month. (Input the amount as a positive value.) Net annual cost b. Interest earnings of 4 percent with a $500 minimum balance; average monthly balance, $600, monthly service charge of $15 for falling below the minimum balance, which occurs three times a year (no interest earned in these months) (Do not round Intermediate calculations. Round your answer to 2 decimal places, Input the amount as a positive value.) Net annual cost