On January 1 of this year, Shannon Company completed the following transactions (assume a 9% 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 $61,000 at the end of three years. b. Rented an office building and was given the option of paying $11,000 at the end of each of the next three years or paying $29,000 immediately. c. Established a savings account by depositing a single amount that will increase to $92,000 at the end of seven years. d. Decided to deposit a single sum in the bank that will provide 9 equal annual year-end payments of $41,000 to a retired employee (payments starting December 31 of this year). Required: a. 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 $ 47,103 b. Which option for the office building results in the lowest present value? O Pay in three installments Pay in single installment c. What single amount must be deposited in this account on January 1 of this year? (Round your answer to nearest whole dollar.) Amount to deposit $ 50,327 d. What single sum must be deposited in the bank on January 1 of this year? (Round your answer to nearest whole dollar.) Amount to deposit