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 Discounts Annual Rate Years Involved per Year Annually 8% Case A 7 Annually Case B 12% Case C 9% Semiannually Case A periods periods Case B Case C periods (2) In Table 4 (Present Value of an Annuity of 1): Number of Frequency of Payments InvolvedPayments Number of Annual Rate Years Involved Annually 18 Case A 996 18 Annually Case B 11% Case C Semiannually 7% 14 Case A periods Case B periods Case C periods