Click here to view the factor table. (For calculation purposes, use 5 decimal places as displayed in the factor table provided.) (a) What is the present value of $31,000 due 12 periods from now, discounted at 12% ? (Round answer to 2 decimal places, e.s. 25.25.) Present value (b) What is the present value of $31.000 to be received at the end of each of 5 periods, discounted at 10% ? (Round answer to 2 decimal places, e.s. 25.25.) Present value