21. You have accumulated $325,000 in a retirement account and continue to earn 8 per- cent on invested funds. a) What amount may you withdraw annually starting today based on a life expec- tancy of 20 years? How much will be in the account at the end of the first year? b) Suppose you take out 5 percent ($16,250) of the funds today and the remainder continues to earn 8 percent. How much will be in the account at the end of the first year? Compare your answer to (a). Why are they different