A company wishes to make equal annual contributions into a fund intended to retire $100,000 in debt five years from now. The amount that will need to be contributed each year equals: $100,000 divided by the appropriate present value of a series of payments factor. $100,000 divided by the appropriate future value of a series of payments factor. $100,000 times the appropriate future value of a series of payments factor. $100,000 times the appropriate present value of a series of payments factor