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

year Cash flow stream

1 $27000

2. $22,500

3. $18000

4. 9000

5. 4,500

determine the future value at the end of the final year of 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 beginning of each year

b. At the end of each year