Principal = N225.00, interest = N27.00
Year = x, Rate = 4%
1 = PRT100\frac{PRT}{100}100PRT
27 = 225×4×x100\frac{225 \times 4 \times x}{100}100225×4×x = 2700 = 900T
T = 2700900\frac{2700}{900}9002700
= 3 years