$1.$What is the present value of $ $27,000$ to be received $5$ years from today, assuming an annual discount rate of $6$ percent? Round your answer to $2$ decimal places; for example $2345\mathrm{.}25.$

$2.$Suppose you make a one$-$time $ $14,000$ investment into an account that yields a $9\%$ annual return. If you keep the account for $12$ years, what should be the account balance? Round your answer to $2$ decimal places; for example $2345\mathrm{.}25.$