On January 15,2025 , Sheffield Corp. adopted a plan to accumulate funds for environmental improvements beginning July 1,2029 , at an estimated cost of $7900000. Sheffield plans to make four equal annual deposits in a fund that will earn interest at 8% compounded annually. The first deposit was made on July 1,2025 . Future value factors are as follows: Sheffield should make four annual deposits of $1622177. $1405444. $1751662. $1975000