The effective annual rate of interest (in $\%$) corresponding to a nominal rate of $13 \%$ per annum payable half-yearly is:

  • A
    $26$
  • B
    $26.85$
  • C
    $13$
  • D
    $13.42$

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Ram divided $2189$ into three parts such that the simple interest on them after $1, 2,$ and $3$ years respectively is equal. The rate of simple interest is $4\%$ per annum in all cases. The smallest part is (in $Rs.$):

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