On January 1 of this year, Shannon Company completed the following transactions (assume a 8% 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.)

1. Bought a delivery truck and agreed to pay $61,400 at the end of three years.
2. Rented an office building and was given the option of paying $11,400 at the end of each of the next three years or paying $30,000 immediately.
3. Established a savings account by depositing a single amount that will increase to $92,800 at the end of seven years.
4. Decided to deposit a single sum in the bank that will provide 8 equal annual year-end payments of $41,400 to a retired employee (payments starting December 31 of this year).