Compute the present values of the following annuities first assuming that payments are made on the last day of the period and then assuming payments are made on the first day of the period: $($Do nPayment Years Interest Rate $($Annual$)$ Present Value

$($Payment made on

last day of period$)$ Present Value

$($Payment made on

first day of period$)$

$$858\mathrm{.}09814\%$

$9,768\mathrm{.}26147$

$22,122\mathrm{.}93245$

$71,512\mathrm{.}54532$Compute the present values of the following annuities first assuming that payments are made on the last day of the

period and then assuming payments are made on the first day of the period: $($Do not round intermediate calculations.

Round your answers to $2$ decimal places. $($e$.$g$.,32\mathrm{.}16))$