2) Kelowna Inc. reports a $67,500 liability to be paid four years from today. The firm plans to open a savings account for the repayment of the debt when it is due on maturity. The firm makes an initial deposit today and then plans to deposit an additional $10,000 a year for the next four years, starting one year from today. What amount does the firm need to deposit today if the account earns 5 percent rate of return? (20 marks)