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Use the CF mode for the calculation
CF0 = -87
CF1 = 0 F=4
CF2 = 8 , F= 5
CF3 = 100+8=108, F=1
CPT IRR = 6% OPTION A
CF0= -87 ( negative price)
CF1= 0 , f01=4
CF2= 8 , FO2= 5
CF3= 108 ( coupon and principal dono milega cashflow mei at end)
CPT IRR = 5.99 approx 6%