Carman Dog Care Co. wants to finance a new animal shelter by making eight annual deposits into a fund earning 10% compounded annually. The first four deposits are to be $23,000 each and will be paid at the beginning of the next four years. The last four deposits are to be $28,000 each and will be paid at the beginning of the last four years. Requirement What is the cost of the new animal shelter? (Use the present value and future value tables, the formula method, a financial calculator, or a spreadsheet for your calculations. Use the same method for all calculations. If using present and future value tables or the formula method, use factor amounts rounded to five decimal places, X.XXXXX. Round intermediary currency computations and your final answer to the nearest cent, $X.XX.) The cost of the new animal shelter amounts to $