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EXCEL Question 3 (Annuity with decreasing payments) (3marks] Construct an EXCEL spreadsheet, which projects cash flows of an annuity which is payable in arrears for 25 years. The first payment is $15,000, and the amount of each subsequent payment decreases by $250 each year. On the basis of an interest rate of 6% per annum, find the Single Premium $P that the Life Insurance Company needs to charge the policyholder for such an annuity