For each of the following cases, indicate (a) what interest rate columns and (b) what number of periods you would refer to in looking up the discount rate. (1) In Table 3 (Present Value of 1): Number of Years Involved Discounts per Year Annual Rate Case A 12% Annually Case B 8% 10 Annually Case C 12% Semiannually (a) (b) Case A periods periods Case B Case C periods (2) In Table 4 (Present Value of an Annuity of 1): Frequency of Payments Annual Rate Years Involved Payments Involved Case A 12% Annually Case B 9% Annually Case C 8% Semiannually (a) (b) Case A periods Case B periods Case C periods