Answer
11%
Work Step by Step
The rate of interest is calculated by dividing the future value by the present value and then looking for the factor in the FVF table with n = 2 that approximates that number:
$118,810 = $100,000 (FVF2, i%)
$118,810 รท $100,000 = (FVF2, i%)
1.1881 = (FVF2, i%)
Using the future value tables and reading across the n = 2 row reveals that i = 11%.