Consider the following cash flows: Year 2 3 5 Cash Flow $ 21,400 39,400 57,400 Assume an interest rate of 8.2 percent per year. a. If today is Year O, what is the future value of the cash flows five years from now? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) b. If today is Year O, what is the future value of the cash flows ten years from now? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) a. Value in five years b. Value in ten years