Dorm Room Direct Ine., a mattress manufacturer, decides to participate in a pension plan cornmencing on January 1 , 2022 . The plan requires a pensian payment each year following retirement. An actuary provides the following information: On averago, employees will retire in 11 years, their expected life following retirement is 3 years, and the required payment made at the end of each year after retirement is $300,000. The interest rate is 4%, compounded annualiy. (Click the ioon to view the Future Vilue of $1 table.) (Click the icon to view the Present Value of $1 table.) (Cick the icon to view the Future Value of an Ordinary Annuity lable.) (Click the ioon to view the Presont Valie of an Ordinary Anntaly lable.) (Click the icon to vitw the Future Value of an Arnuity Due table.) (Clek the icon to wiaw the Present Value of an Annuity Due table.) present and future value tables or the formula method, use factor amoints rounded to five decimal places, .. Found intermediary carrency cormptation and your final annwer to the nearest cont, 5.) The cotnpany should teport a precent value (PV) of the pension hability of on th tulance sheet at darwary 1, 202k