Mike Macaro is selling a piece of land. Two offers are on the table. Morton Company offered a $$42,000$ down payment and $$35,200$ a year for the next $4$ years. Flynn Company offered $$26,000$ down and $$38,200$ a year for the next $4$ years. Assume money can be invested at $9\%$ compounded annually. $($Use Table $13\mathrm{.}2.)$ What is the value of the offers?