Calculate the simple interest given principal amount, annual interest rate (as a percentage), and time period in years. Return the interest amount rounded to 2 decimal places.

Formula: Simple Interest = (Principal × Rate × Time) / 100

Examples:

Input: principal = 1000, rate = 5, years = 2 Output: 100.00 Explanation: (1000 × 5 × 2) / 100 = 100.00 Input: principal = 5000, rate = 8.5, years = 3 Output: 1275.00 Explanation: (5000 × 8.5 × 3) / 100 = 1275.00 Input: principal = 0, rate = 10, years = 5 Output: 0.00 Explanation: Principal is 0, so interest is 0
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