EZ Inc. Provides retirement benefits to its employees. The following information pertains to three employees eligible for retirement benefits that are equal to annual (end-of year) payments of 50% of salary before retirement. A Smith is eligible for 10 years of benefits, and B. Jones and C. Will are eligible for 15 years of benefits. Invested funds earn 10$ interest compounded annually. Required: A) Determine the present value of the retirement benefits on December 31, 6 years in the future. B) Determine the Present value of the retirement befits in January 1 of the current year