On January 1 of the current year, Shannon Company completed the following transactions (assume a 9 percent annual interest rate): Use Table 9C1. Table 9C.2 (Round time value factor to 4 decimal places. Round Intermediate and final answers to the nearest whole dollar.) a. Bought a delivery truck and agreed to pay $60,000 at the end of four years. b. Rented an office building and was given the option of paying $11,000 at the end of each of the next four years or paying $35,000 immediately. c. Established a savings account by depositing a single amount that will increase to $90,000 at the end of six years. d. Decided to deposit a single sum in the bank that will provide 10 equal annual year-end payments of $40,000 to a retired employee (payments starting December 31 of the current year). Required: 1. In (al, what is the cost of the truck that should be recorded at the time of purchase? Cost of the truck 2. In (b), which option for the office building should the company select? Pau 35 000 immediately