A man aged 40 wishes to accumulate a fund for retirement by depositing $1,000 at the beginning of each year for 25 years. Starting at age 65, he will make 15 annual withdrawals at the beginning of each year. Assuming that all payments are certain to be made, find the amount of each withdrawal starting at age 65 if the annual percentage rate (compounded annually) is 4% during the first 25 years but only 3.5% thereafter.