jermaine wants to open his own repair shop, and is considering using his savings of $30,000 to get it started. he is currently earning 3 percent interest on his savings. however, jermaine's friend bob wishes to borrow the $30,000 to start up a bagel shop, offering to pay jermaine 5 percent interest if he loans out the money. if jermaine were to use the money to open his repair shop, rather than loan it to bob, how can he accurately account for his costs?