As a result of a slowdown in operations, Tradewind Stores is offering employees who have been terminated a severance packag of $97,000 cash paid today: $97,000 to be paik in one ycari and an annuity of $37,000 to be paid each year for 9 years. Required: Yalue Annuity ofist, Present Value Annuity of S1) Note: Use oppropriate foctor(s) from the tables provided. Round the final answer to nearest whole dollar