A company issued an interest bearing promissory note for $100,000 that matures in 10 years and pays interest semi-annually @ 5%. The company wishes to replace this one note with two promissory notes for $50,000 each with the same interest rate of 5% payable semi-annually. One note mature in 5 years and the second in 7 years. What is the cost or savings to the company in this transaction? Thanks for help.