1. Lincoln Industries has a line of credit at Bank Two that requires it to pay 14 %interest on its borrowing and to maintain a compensating balance equal to 15 % of the amount borrowed. The firm has borrowed $840,000 during the year under the agreement. Calculate the effective annual rate on the firm's borrowing in each of the following circumstances:

a. The firm normally maintains no deposit balance at Bank Two.

b. The firm normally maintains $60,000 in deposit balance at Bank Two.

c. The firm normally maintains $160,000 deposit balance at Bank Two.

2. Find companies that have restated their financials last two years because of some type of a failure in their internal processes and are now having to pay fines or set up new Financial, Quality or Security audit controls 5 in total also give me link of there 8k EDGAR.