Consider the following cash flows:

Year	Cash Flow
2		$	21,700
3			39,700
5			57,700

Assume an interest rate of 8.5 percent per year.

a.	If today is Year 0, 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 0, 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.)