Please answer these three question from your own words. Thanks

1- Explain how the future value of an ordinary annuity interest table is converted to the future value of an annuity due interest table.

2- Explain how the present value of an ordinary annuity interest table is converted to the present value of an annuity due interest table.

3- Recently, property/casualty insurance companies have been criticized because they reserve for the total loss as much as 5 years before it may happen. The IRS has joined the debate because it says the full reserve is unfair from a taxation viewpoint. Discuss the rationale of the IRS.