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 present value factor. (1) In Table 3 (present value of 1): Number of Discounts Annual Rate Years Involved per Year Case A 9% 5 Case B 12% 14 Annually Semiannually Case C 10% 10 Semiannually (a) (b) Case A Case B periods periods Case C % periods