Please help me.

1. A real estate agent knows that he will receive a commission of $4,250 from the sale of a property when the deal is completed 37 days from now. Needing cash to meet his expenses today, though, he signs a discount note at a credit union, using his expected commission as the maturity value. The discount rate is 9.55%. Find the equivalent simple interest rate.

2. My tax preparer offered to give me $1,249.35 up front in exchange for my tax refund of $1,295, which I expect to receive in 45 days. I want to use this money to buy a new refrigerator. If I buy the refrigerator on my credit card, I will pay a simple interest rate of 21.99%. How does the simple interest rate my tax preparer is offering me compare to the rate on my credit card?