$3\mathrm{.}4\mathrm{.}9$ Smith borrows $1000$ on January $1($of a non$-$leap year$)$ at $i=\mathrm{.}10,$ and repays the loan with $5$ equal payments of amount $x$ each. The payments are made every $73$ days, so that the final payment is made exactly one year after the loan was made. Calculate $x$ based on the Merchant's Rule, and then based on the U$.$S$.$ Rule.