On January $1,$ Boston Company completed the following transactions $($use a $7\%$ annual interest rate for all transactions$)$: $($FV of $$1,$ PV of $$1,$ FVA of $$1,$ and PVA of $$1)$

Note: Use appropriate factor$($s$)$ from the tables provided.

Promised to pay a fixed amount of $$7,300$ at the end of each year for eight years and a one$-$time payment of $$117,600$ at the end of the $8$th year.

Established a plant remodeling fund of $$491,950$ to be available at the end of Year $9.$ A single sum that will grow to $$491,950$ will be deposited on January $1$ of this year.

Agreed to pay a severance package to a discharged employee. The company will pay $$76,300$ at the end of the first year, $$113,800$ at the end of the second year, and $$151,300$ at the end of the third year.

Purchased a $$176,500$ machine on January $1$ of this year for $$35,300$ cash. A five$-$year note is signed for the balance. The note will be paid in five equal year$-$end payments starting on December $31$ of this year.