On January 1, Boston Company completed the following transactions (use a 7% annual interest rate for all transactions): ( EV of $1. PV of $1. EVA of $1. and PVA of $1) (Use the appropriate factor(s) from the tables provided.) a. Promised to pay a fixed amount of $7,400 at the end of each year for six years and a one-time payment of $117,800 at the end of the 6th year. b. Established a plant remodeling fund of $492,100 to be available at the end of Year 7. A single sum that will grow to $492,100 will be deposited on January 1 of this year. c. Agreed to pay a severance package to a discharged employee. The company will pay $76.400 at the end of the first year, $113,900 at the end of the second year, and $151.400 at the end of the third year d. Purchased a $177,000 machine on January 1 of this year for $35,400 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. Required: 1. In transaction (a), determine the present value of the debt. (Round your answer to nearest whole dollar.) Present value 2-a. In transaction (b), what single sum amount must the company deposit on January 1 of this year? (Round your answer to nearest whole dollar.) Amount to deposit 2-b. What is the total amount of interest revenue that will be earned? (Round your answer to nearest whole dollar.) Interest revenue