Mortgage contract for $47,600$ written $10$ years ago is just the end of its second five year term the interest rates were $8\%$ compounded semi annually for the first term and $7\%$ compounded semi annually for the second term. If monthly payments throughout have been based on the original $25$ year amortization calculate the principal balance at the end of second term assuming the amortization period of $20$ years on Renewsl after the first five years what is the principal balance