What would be the net annual cost of the following checking accounts? a. Monthly fee, $2.75; processing fee, 30 cents per check; checks written, an average of 20 a month. (Round your answer to 2 decimal places. Input the amount as a positive value.) Net annual cost $ 105.00 b. Interest earnings of 5 percent with a $600 minimum balance; average monthly balance, $900; monthly service charge of $17 for falling below the minimum balance, which occurs five 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