For the mixed stream of cash flows shown in the following table,

YearCash flow stream

1$27,000

2$22,500

3$18,000

4$ 9,000

5$ 4,500

Determine the future value at the end of the final year if deposits are made into an account paying annual interest of

8%, assuming that no withdrawals are made during the period and that the deposits are made:

a. At the end of each year.

b. At the beginning of each year.