Answer: 99.95
Step-by-step explanation: If you substract 100-5% you get 99.95
To find the answer, we will have to find the percentage of $273 to $ 3500, and we can use the formula:

In this case:
273/3500 x 100%
=39/500 x 100%
=7.8%
Therefore the annual interest rate would be 7.8%.
Hope it helps!