Newman Fowler borrowed $97,390 on March 1, 2018. This amount plus accrued interest at 6% compounded semiannually is to be repaid March 1, 2028. To retire this debt, Newman plans to contribute to a debt retirement fund five equal amounts starting on March 1, 2023, and for the next 4 years. The fund is expected to earn 5% per annum. How much must be contributed each year by Newman Fowler to provide a fund sufficient to retire the debt on March 1, 2028?