Answer:
(100-98.742431)*(360/91)=4.97499 ~ 4.975
The price is subtracted from 100, and then, using a 360 day 'year', gives you the 'discount rate'.
((100/98.742431)-1)*(365/91) = .05108336 ~ 5.108%
Now, the price is divided into a hundred, but now uses a 365 day year to calculate the actual investment rate.
Note: this does not take into account compounding which would give you a yield closer to 5.2%