Consider the following cash flows: Year NMLO Cash Flow $ 21,800 39,800 57,800 Assume an interest rate of 8.6 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