The difference between compound interest and simple interest on a sum for $2$ years at $10 \%$ per annum,when the interest is compounded annually,is ₹ $20$. If the interest were compounded half-yearly,the difference in the two interests (in ₹) will be:

  • A
    $31.82$
  • B
    $31.01$
  • C
    $32.81$
  • D
    $32.18$

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$Statements:$
$I$. The difference between the compound interest and simple interest earned in two years on the amount invested is ₹ $100$.
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The difference between the compound interest and the simple interest on ₹ $8000$ for $3$ years at $5 \%$ per annum is (in ₹):

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