On January 1, 2014, Shannon Company completed the following transactions (assume a 10 percent annual interest rate): (FV of $1, PV of $1, FVA of $1, and PVA of $1) (Use the appropriate factor(s) from the tables provided.) a. Bought a delivery truck and agreed to pay $57,000 at the end of three years. b. Rented an office building and was given the option of paying $11,800 at the end of each of the next three years or paying $31,600 immediately. c. Established a savings account by depositing a single amount that will increase to $91,800 at the end of seven years. d. Decided to deposit a single sum in the bank that will provide 5 equal annual year-end payments of $37,000 to a retired employee (payments starting December 31, 2014). Required: a. What is the cost of the truck that should be recorded at the time of purchase? . What single amount must be deposited in this account on January 1, 2014? . What single sum must be deposited in the bank on January 1, 2014?