A worker aged 37 wishes to accumulate a fund for retirement by depositing $3500 at the beginning of each year for 28 years. Starting at age 65 the worker plans to make 21 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 to the nearest dollar, if the effective rate of interest is 9% during the first 28 years but only 7% thereafter.