On January 1 of his year, Shannon Company completed the following transactions assume a 10% annual interest rater PV of $1, FVA of $1, and PVA of $1) (Use the appropriate factor(s) from the tables provided.) o a. Bought a delivery truck and agreed to pay $60.600 at the end of three years b. Rented an o fice building and was given the option of paying $10,600 at the end of each of the next three years or paying $28,600 immediately c. Established a savings account by depositing a single amount that will increase to $91,200 at the end of seven years d. Decided to deposit a single sum in the bank that will provide 10 equal annual year-end payments of $40,600 to a retired employee (payments starting December 31 of this year). Required 1. What is the cost of the truck that should be recorded at the time of purchase? (Round your answer to nearest whole dollar.) Cost of the truck 2. Which option for the office building results in the lowest present value? Pay in single instaliment Pay in three installments