Please show in Excel: ABC is evaluating two options for funding its working capital during the next year. Option 1 is borrowing from the bank using a 180-day discount interest loan, which has a quoted interest rate equal to 7.8 percent and requires a 20 percent compensating balance. ABC normally maintains an average checking account balance of $5,000. Option 2 is to issue 180-day commercial paper, which has an annual interest equal to 8.8 percent and requires ABC to pay a transaction fee equal to 0.25 percent. (a) If ABC actually needs $225,000 to finance working capital during the next year, how much must ABC borrow with each option so that $225,000 can be used to pay the bills? (b) Which option is better?