Required information [The following information applies to the questions displayed below.) On January 1, Boston Company completed the following transactions (use a 7% annual interest rate for all transactions): ( FV of $1. PV of $1. FVA of $1, and PVA of $1) (Use the appropriate factor(s) from the tables provided.) a. Promised to pay a fixed amount of $7,700 at the end of each year for eight years and a one-time payment of $118,400 at the end of the 8th year. b. Established a plant remodeling fund of $492,550 to be available at the end of Year 9. A single sum that will grow to $492,550 will be deposited on January 1 of this year. c. Agreed to pay a severance package to a discharged employee. The company will pay $76,700 at the end of the first year, $114,200 at the end of the second year, and $151,700 at the end of the third year. d. Purchased a $178,500 machine on January 1 of this year for $35,700 cash. A five-year note is signed for the balance. The note will be paid in five equal year-end payments starting on December 31 of this year. 2-a. In transaction (b), what single sum amount must the company deposit on January 1 of this year? (Round your answer to nearest whole dollar.) Amount to depost 2-b. What is the total amount of interest revenue that will be earned? (Round your answer to nearest whole dollar.) Interest revenue