$($a$)$ What is the present value of $$32,000$ due $8$ periods from now, discounted at $10\%?($Round answer to $2$ decimal places, e$.$g$.25\mathrm{.}25.)$

Present value

$

$($b$)$ What is the present value of $$32,000$ to be received at the end of each of $7$ periods, discounted at $10\%?($Round answer to $2$ decimal places, e$.$g$.25\mathrm{.}25.)$

Present value

$