Joshua Kelly estimates that taking some classes would result in earning $9,400 more a year for the next 20 years. Based on an annual interest rate of 5 percent, calculate the future value of these classes. (Exhibit 1-A, Exhibit 1-B, Exhibit 1-C, Exhibit 1-D) Note: Use the appropriate factor(s) from the tables provided. Round time value factor to 3 decimal places and final answer to 2 decimal places