The numbers of three types of bank accounts on January 1 in the Central Bank and its branches are represented by the following matrix:

The number and types of accounts opened during the first quarter are represented by matrix B, and the number and type of accounts closed during the same period are represented by matrix C.Thus,

  and 

Matrix D will represent the number of each type of account at the end of the first quarter at each location.

Because a new manufacturing plant is opening in the immediate area, it is anticipated that there will be a 10% increase in the number of accounts at each location during the second quarter. Write a matrix E to reflect this anticipated increase.