[10] A decreasing annuity will pay $ 1000 at the end of 1 year, $ 900 at the end of 2 year, etc., until a final payment of $ 600 is made at the end of 5 years. The interest rate is 5% annually. (a) [5] Calculate the present value of this deceasing annuity. (b) [5] Compute the accumulated value of the annuity at the end of 5 years