A 40-year-old man wants to accumulate a retirement fund by depositing $1,000 at the beginning of each year for 25 years. Starting at age 65, he will make 15 annual retreats at the beginning of each year. Assuming all payments are certain to be made, calculate the amount of each withdrawal after age 65 if the APR (compounded annually) is 4% for the first 25 years, but only 3.5% since then. Please do not use Excel. I want to know the solution process.