Sachs Brands's defined benefit pension plan specifies annual retirement benefits equal to 1.4% * service years * final year's salary, payable at the end of each year. Angela Davenport was hired by Sachs at the beginning of 2007 and is expected to retire at the end of 2041 after 35 years' service. Her retirement is expected to span 18 years. Davenport's salary is $82,000 at the end of 2021 and the company's actuary projects her salary to be $240,000 at retirement. The actuary's discount rate is 8%. (FV of $1, PV of $1. FVA of $1. PVA of $1. FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided.) Required: 2. Estimate by the accumulated benefits approach the amount of Davenport's annual retirement payments earned as of the end of 2021. 3. What is the company's accumulated benefit obligation at the end of 2021 with respect to Davenport? (Do not round intermediate calculations. Round your final answer to the nearest whole dollar.) 4. If no estimates are changed in the meantime, what will be the accumulated benefit obligation at the end of 2024 (three years later). when Davenport's salary is $90,000? (Do not round intermediate calculations. Round your final answer to the nearest whole dollar.) 2 Annual retirement payments 3 Accumulated benefit obligation 2021 4. Accumulated benefit obligation 2024 TABLE 1. Future Value of $1 FV = $1(1+)" 6.0% 7.09 8.0% 10.09 20.0% 9.0% 1.09000 1.06000 L. 12360 1.07000 1.14490 1.08000 1.166-40 1.20000 1.44000 1.18810 mt 1.0% 1.5% 2.0% 2.5% 3.0% 3.5% 4.0% 4.5% 5.09 5.5% 101000 1.01500 1.02000 1.02500 103000 103500 1.04000 1.04500 1.05000 1.05500 2 1.02010 1.03022 1.04040 1.05003 1.06090 1.07123 108160109203 110250 1.11303 31.03030 1.04568 1.06121 1.07689 1.09273 1.10872 1.12486 1.14117 1.15763 1.17424 4 1.04060 1.061.36 1.08243 1.10381 1.12551 1.14752 116986 1.19252 121551 1.23882 5 1.05101 1.07728 1.10108 1.13141 1.15927 1.18769 1.21665 1.24618 1.27628 L30696 11.0% 12.09 1.11000 1.12000 1.23210 1.25410 1.36763 1.40493 1.51807 1.57352 1.68506 1.76234 1.19102 1.22504 1.25971 1.36049 1.10000 1 21000 133100 146410 1.61051 1.29503 1.41158 1.31080 1.26248 1.33823 1.72800 2.07360 2.48832 1.40255 1.46933 1.53862 1.41852 1.58687 1.87011 1.50073 1.60578 1.67710 1 82804 1.77156 1 94872 1 50363 171382 207616 61.06152 1.09344 112616 115969 1.19-105 1.22926 126532 130220 1.3101037884 7 107214 1 10984 14869 18869 1.22987 127228 131593 136086 140710 145468 8 108286 1.12649 1.17166 1.21840 126677 1.31681 1 36857 1.42210 1.47746 153469 9 109369 1.14339 L19509 124886 130477 136290 142331 148610 155133161909 10 110462 116054 121899 1 28008 134192 1 410601 48074 155297 162889 1 70814 1.59385 1.71819 1.85093 199256 214359 2.30454 1.97382 2.21068 247596 2.77308 3.10585 2.98598 3.58318 429982 5.15978 6 19174 2 55804 168948 1 79085 1.83846 1 96715 1.99900 2 15892 2.17189 236736 2.35795 259374 283942 11 111567 17795 124337 131209138423 145997 153945 162285 171034 1 80209 12. 112683 1.19562 1.26824 134489 142576 ISH107 1.60103 169588 1 79586 1 90121 13 113809 121355 1 29361 137851 1.46853 1.56396 166507 1.77220 1 88565 200577 14 114947 123176 131948 1 41297 151259 161869 173166 185194 1 97991 211609 15 16097 1.25023 134587 44830 1.55797 1.67535 1.80094 1.93526 2.07893 223243 1 89830 201220 213293 285312 3.13843 2 10485 225219 2.40985 2.57853 2.75903 2 33164 2 58043 2.51817 281266 2.71962 3.06580 2.93719 3 34173 3.17217 3.64248 3 15176 3.49845 388328 431044 4.78459 147855 3.89598 4.36349 3.45227 3.79750 743008 891610 10.69932 1283918 15.40702 226090 239656 488711 5.47357 4.17725 2 54035 2.69277 16 117258 1.26899 137279 1.48451 1.60471 1.73399 1.87298 202237 218287 235526 17 L18430 1.28802 1.40024 1.52162 165285 1 7946 194790 2.11338 2.29202 248480 18 1.19615 1.30734 1.42825 1.55966 1.70243 1.85749 2.02582 2.20848 2.40662 2.62147 19 120811 1.32695 1.45681 1.59865 1.75351 1.92250 210685 230786 2.52695 2.76565 20122019 1.34686 1.48595 1.63862 1.80611 1.98979 2.19112 2.41171 2.65330 2.91776 2.85434 3.02560 2.95216 3.15882 3.37993 3.61653 3.86968 3.42594 3.97031 3.70002 432763 3.99602 4.71212 4.31570 5.14160 4.660965.60441 4.59497 S31089 6 13039 505447 5 89509 6.86604 5.55992 6.54355 7.68997 6.11591 726334 8.61276 6.72750 8.06231 9.64629 18.48843 22.18611 26,62333 3194800 38.33760 3.20714 21 123239 1.36706 1.51567 1.67958 1.86029 2,05943 227877 252024 2.78596 3.07823 3.39956 4.14056 5.03383 6.10881 7.10025 894917 10.80385 46.00512 25 1.28243 1.45095 1.64061 1.85394 2.09378 2.36324 2.66584 3.00543 3.38635 3.81339 4.29187 5.42743 6.84848 8.62308 10.83471 13.58546 17.00006 95.39622 Active 30 134785 1.56308 181136 2.09757 2.42726 2.80679 3.24340 3.74532 4.32194 4.98395 5.74349 7.61226 10.06266 13.26768 17.44940 22 89230 29.95992 23737631 SAS 40 148886 1.81402 2.20804 2.68506 3.26204 3.95926 4.80102 581636 7.03999 8.51331 10.28572 14.97446 21.72452 31.40942 45 25926 65 00087 93.05091 1469.72160 TABLE 2 Present Value of $1 $1 PV = (1 + i)" 1.0% 1.5% 2.0% 3.59 4.0% 4.5% 5.0% 5.596 6.0% 7.095 8.096 9.09 10.096 11.0% 12.0% 20.09 1 099010 0.98522 098039 097561 097087 096618 096154 0.95694 095238 094787 094340 0.93458 0.92593 091743 090909090090 0.89286 0.83333 20.98030 0.97066 0.96117 0.95181 0.94260 0.93351 0.92456 0.91573 0.90703 0.89845 0.89000 0.87344 0.85734 0.84168 0.82645 0.81162 0.79719 0.69444 3 0.97059 0.95632 0.94232 092860 091514 0.90194 088900 0.87630 086384 0.85161 0.83962 0.81630 0.79383 0.77218 0.75131 0.73119 0.71178 0.57870 4 0.96098 0.94218 0.92385 0.90595 0.88849 0.87144 0.85480 0.83856 0.82270 0.80722 0.79209 0.76290 0.73503 0.70843 0.68301 0.65873 0.63552 0.48225 5 0.95147 0.92826 0.90573 088385 0.86261 0.84197 0.82193 080245 0.78353 0.76513 0.74726 0.71299 0.68058 0.64993 0.62092 0.59345 0.56743 0.40188 6 0.94305 0.91454 0.88797 0.86230 0.83748 0.81350 0.79031 0.76790 0.74672 0.72525 0.70496 0.66634 0.63017 0.59627 0.56447 0.53464 0.56663 0.33490 7 0.93272 0.90103 0.87056 0.84127 0.81309 0.78599 0.75992 0.73483 0.71068 0.68744 0.66506 0.62275 0.58349 0.54703 0.51316 0.48166 0.45235 0.27908 $ 0.92348 0.88771 0.85349 0.82075 0.78941 0.75941 0.73069 0.70319 067684 065160 0.62741 0.58201 0.54027 0.50187 0.46651 043393 0.40388 0.23257 9 0.91434 0.87459 0.83676 0.80073 0.76642 0.73373 0.70259 0.67290 0.64461 0.61763 0.59190 0.54393 0.50025 0.46043 0.42410 0.39092 0.36061 0.19381 10 0.90529 0.86167 0.82035 0.78120 0.74409 0.70892 0.67556 0.64393 0.61391 058543 0.55839 0.50835 0.46319 0.42241 038554 0.35218 0.32197 0.16151 11 0.89632 0.84893 0.80426 0.76214 0.72242 0.65495 0.64958 0.616200_58468 0.55491 0.52679 0.47509 0.42588 0.38753 0.35049 0.31728 0.28748 0.13459 12 0.88745 0.83639 0.78849 0.74356 0.70138 0.56178 0.62460 0.58966 0.55684 0.52598 0.49697 0.44401 0.39711 0.35553 0.31863 0.28584 0.25668 0.11216 13 0.87866 0.82403 0.77303 0.72542 0.68095 0.63940 0.60057 0.56427 0.53032 0.49856 0.46854 0.41496 0.36770 0.32618 0.28966 0.25751 0.22917 0.09346 14 0.86996 0.81185 0.75788 0.70773 0.66112 0.61778 0.57748 0.53997 OSOSOT 0.47257 0.44230 0.38782 0.34046 0.299250.26333 0.23199 0.20462 0.07789 15 0.86135 0.79955 0.74301 0.69047 0.64186 0.59689 0.55526 0.51672 0.48102 0.44793 0.41727 0.36245 0.31524 0.27454 0.23939 0.20900 0.18270 0.05491 16 0.85282 0.78803 0.72845 0.67362 0.62317 0.57671 0.53391 0.49447 0.45811 0.42458 0.39365 0.33873 0.29189 0.25187 0.21763 0.18829 0.16312 0.05409 17 0.84435 0.77639 0.71416 0.65720 0.60502 0.55720 0.51337 0.47318 0.43630 0.40245 0.37136 0.31657 0.27027 0.23107 0.19784 0.16963 0.14564 0.04507 18 0.83602 0.76491 0.70016 0.64117 0.58739 0.53836 0.49363 0.45280 0.41552 038147 0.35034 0.29586 0.25025 0.21199 0.17986 0.15282 0.13004 0.03756 19 0.82774 0.75361 0.68613 0.62553 0.57029 0.52016 0.47464 0.43330039573 036158 0.33051 0.27651 0.23171 0.19449 0.16351 0.13768 0.11611 0.03130 20 0.81954 0.74247 0.67297 0.61027 0.55368 0.50257 0.45639 0.41464 0.37689 034273 0.31180 0.25842 0.21455 0.17343 0.14864 0.12403 0.10367 0.02608 210.81143 0.731.50 0.65978 0.59539 0.53755 0.48557 0.43883 0.396790.35894 0.32486 0.29416 0.24151 0.19866 0.16370 0.13513 0.11174 0.09256 0.02174 24 0.78757 0.69954 0.62172 0.55288 0.49193 0.43796 0.39012 0.34770 031007 0.27666 0.24698 0.19715 0.15770 0.12640 0.10153 0.08170 0.06588 0.01258 25 0.77977 0.68921 0.609530.53939 0.47761 0.42315 0.37512 0.33273 0.29530 0.26223 0.233000.18425 0.14602 0.11597 0.09230 0.07361 0.05882 0.01048 28 0.75684 0.65910 0.57437 0.50088 0.43708 0.38165 0.33348 0.29157 025509 0.22332 0.19563 0.15040 0.11591 0.08955 0.00934 0.05382 0.04187 0.00607 29 0.74934 0.64936 0.56311 0.48866 0.42435 0.36875 0.32065 0.279020_24295 0.21168 0.18456 0.14056 0.10733 0.08215 0.06304 0.04849 0.03738 0.00506 30 0.74192 0.63976 0.55207 0.47674 0.41199 0.35628 0.30832 0.26700 0.23138 0.20064 0.17411 0.13137 0.69938 0.07537 0.05731 0.04368 0.03338 0.00421 310.73458 0.63031 0.54125 0.46511 0.39999 0.34423 0.29646 0.25550 0.22036 0.19018 0.16425 0.12277 0.09202 0.069150.05210 0.03935 0.02980 0.00351 40 0,67165 0.55126 0.45289037243030656 0.25257 0.208290.17193 0.14205 0 11746 0.09722 0.06678 0.04603 0.03184 0.02209 0.01538 0.01075 0.00068 TABLE 3 Future Value of an Ordinary Annuity of $1 (1 + i)" - 1 FVA= M 1.0% 5.5% 6.0% 9.0% 20.0% 1 1.0000 1.0000 1.0000 1.0000 2.0100 1.0000 2.0900 2 1.5% 2.0% 2.5% 3.0% 1.0000 1.000 1.0000 1.0000 2.0150 2.0200 2.0250 2.0300 3.0452 3.0604 3.0756 3.0909 4.0909 4.1216 4.1525 4.1836 5.1523 5.2040 5.2563 5.3091 3.5% 4.0% 1.0000 1.0000 2.0350 2.0400 3.1062 3.1216 4.2149 4.2465 5.3625 5.4163 7.0% 1.0000 2.0700 3.2149 4.5% 1.0000 2.0450 3.1370 4.2782 5.4707 5.0% 1.0000 2.0500 3.1525 4.3101 55256 2.2000 8.0% 1.0000 2.0800 3.2464 4.5061 2.0550 3.1680 2.0600 3.1836 10.09 1.0000 2.1000 3.3100 4.6410 11.0% 1.0000 2.1100 3.3421 4.7097 12.0% 1.0000 2.1200 3.3744 4.7793 63528 3 3.6400 3.0301 4.0604 3.2781 4.5731 4 4.3423 4.3746 4.4399 5.3680 7.4416 5 5.1010 5.5811 5.6371 5.7507 5.8666 5.9847 6.1051 6.2278 6.7169 6.8019 6.9753 7.1533 7.3359 7.5233 7.7156 7.9129 8.1152 9.9299 6.8881 8.2669 8.0192 8.3938 8.9228 10.0890 6 6.1520 6.2296 6.3081 6.3877 6.4684 6.5502 6.6330 7 7.2135 73230 7.4343 7.5474 7.6625 7.7794 7.8983 8 8.2857 8.4328 8.5830 8.7361 8.8923 9.0517 9.2142 9 93685 9.5593 9.7546 9.9545 10.1591 10.3685 10.5828 10 10.4622 10.7027 10.9497 11.2034 11.4639 11.7314 12.0061 8.1420 9.5491 9.2004 11.0285 9.8975 9.3800 10.8021 12.2882 8.6540 10.2598 11.9780 9.7216 11.2563 9.4872 11.4359 13.5795 15.9374 9.7833 11.8594 14.1640 16.7220 10.6366 12.4876 14.4866 11.0266 12.9159 16.4991 20.7989 11.4913 12.2997 14.7757 17.5487 13.0210 15.1929 12.5779 12.8754 13.1808 13.8164 25.9587 13.8412 14.5835 14.9716 32.1504 14.2068 15.9171 17.7130 16.3856 1 11.5668 11.8633 12.1687 12.4835 12.8078 13.1420 13.4864 12 12.6825 13.0412 13.4121 13.7956 14.1920 14.6020 15.0258 13 13.8093 14.2368 14.6803 15.1404 15.6178 16.1130 16.6268 14 14.9474 15.4504 15.9739 16.5190 17.0863 17.6770 18.2919 15 16.0969 16.6821 17.2934 17.9319 18.5989 19.2957 20.0236 39.5805 18.2868 15.4640 17.1599 18.9321 20.7841 15.7836 16.6455 17.8885 18.9771 20.1406 21.4953 22.5505 24.2149 25.1290 27.1521 16.8699 18.8821 21.0151 23.2760 48.4966 17.5603 18.5312 19.5614 20.6546 20.1407 21.3843 22.7132 24.1331 22.9534 24.5227 26.2116 28.0291 26.0192 279750 30.0949 32.3926 29.3609 31.7725 34.4054 37.2797 19.5986 20.2926 59.1959 21.5786 22.4087 72.0351 22.7193 23.6575 25.6725 27.8881 33.0034 35.9497 39.1899 42.7533 87.4421 24.6411 26.9964 28.2129 30.8402 40.5447 44.5008 105.9306 16 17.2579 17.9324 18.6393 19.3802 20.1569 20.9710 21.8245 17 18.4304 19.2014 20.0121 20.8647 21.7616 22.7050 23.6975 18 19.6147 20.4894 21.4123 22.386323.414424.4997 25.6454 19 20.8109 21.7967 22.8406 23.9460 25.1169 26.3572 27.6712 20 22.0190 23.1237 24.2974 25.5447 26.8704 28.2797 29.7781 24.7417 26.8551 29.0636 30.3243 33.7502 37.4502 41.4463 36.9737 41.3013 48.8837 55.7497 29.4812 33.9990 25.8404 28.1324 30.5390 33.0660 128.1167 30.9057 33.7600 36.7856 45.5992 51.1591 50.3959 56.9395 32.1027 37.3790 46.0185 63.4397 154.7400 186.6880 31.3714 34.8683 40.9955 45.7620 51.1601 57.2750 64.2028 72.0524 21 23.2392 24.4705 25.7833 27.1833 28.6765 30.2695 31.9692 33.7831 35.7193 37.7861 39.9927 44.8652 50.4229 56.7645 64.0025 72.2651 81.6987422510236 30 34.7849 37.5387 40.5681 43.9027 47.5754 51.6227 56.0849 61.0071 66.4388 72.4355 79.0582 94.4608 113.2832 136.3075 164.4940 199.0209241.3327 0181, 86 til 40 48.8864 54.267960.4020 67.4026 75.4013 84.5503 95.0255 107.0303 120.7998 136.6056 154.7620 199.6351 259.0565 337.8824 442.5926 581.8261 767.0914 7343.8578 TABLE 4 Present Value of an Ordinary Annuity of $1 1 - PVA= i 1.09 1.5% 2.0% 2.5% 3.0% 3.5% 4.0% 4.5% 5.0% 5.5% 6.0% 7.0% 8.0% 1 0.99010 0.98522 0.98039 0.97561 0.97087 0.96154 0.95694 0.95238 0.94340 0.96618 1.89969 0.94787 1 84632 2 1.97040 1.95588 1.92742 1.91347 1.88609 1.87267 1.85941 1.94156 2.88388 0.92593 1.78326 2.57710 3.31213 3 9.0% 10.0% 11.0% 12.0% 20.0% 0.91743 0.90909 0.90090 0.89286 0.83333 1.75911 1.73554 1.71252 169005 1.52778 2.53129 2.48685 2.44371 2.40183 2.10648 3.239723.16987 3.10245 3.03735 2.58873 3.88965 3.79079 3.69590 3.60478 2.99061 2.94099 2.85602 2.82861 2.80164 2.77509 2.74896 2.69793 1.83339 2.67301 3.46511 2.91220 3.85438 0.93458 1.80802 2.62432 3.38721 4.10020 2.72325 3.54595 4 3.90197 3.80773 3.76197 3.71710 3.67308 3.58753 3.62990 4.45182 3.50515 4.27028 s 4.85343 4.78264 4.71346 4.64583 4.57971 4.51505 4.38998 4.32948 4.21236 3.99271 6 5.79548 5.69719 5.60143 5.50813 5.41719 5.32855 5.24214 5.07569 4.99553 4.91732 4.62288 4.76654 5.38929 7 6.34939 6.23028 5.78637 5.20637 6.72819 765168 6.47199 7.32548 8 7.01969 5.58238 6.20979 6.11454 6.87396 7.60769 6.59821 7.48593 8.36052 9.22218 6.46321 5.15787 5.89270 6.59589 7.26879 791272 5.97130 6.00205 6.73274 7.43533 8.11090 5.68297 633457 6.95220 7.17014 7.97087 8.75206 9 4.48592 4.35526 4.23054 4.11141 3.32551 5.03295 4.86842 4.71220 4.56376 3.60459 5.534825.33493 5.14612 4.96764 3.83716 5.99525 5.759025.53705 5.32825 4.03097 6.417666.14457 5.88923 5.65022 4.19247 8.16224 8.56602 9.47130 6.80169 7.78611 8.53020 7.10782 7.72173 5.74664 6.24689 6.71008 6.51523 7.02358 10 8.98259 8.31661 7.53763 7.36009 7.88687 7.49867 7.13896 7.53608 11 10.36763 10.07112 9.78685 9.51421 9.25262 9.00155 8.76048 8.52892 8.30641 8.09254 12 11.25508 10.90751 10.57534 10.25776 9.95400 9.66333 9.38507 9.11858 8.86325 8.61852 13 12.13374 11.73153 11.34837 10.98319 10.63496 10.30274 9.98565 9.68285 9.39357 9.11708 14 13.00370 12.54338 12.10625 11.69091 11.29607 10.92052 10.56312 10.22283 9.89864 9.58965 15 13.86505 13.3432312.84926 12.38138 11.93794 11.51741 11.11839 10.73955 103796610.03758 7.94269 8.35765 7.90378 838384 8.85268 9.29498 9.71225 6.80519 6.49506 6.20652 5.93770 4.32706 7.160736.81369 6.49236 6.19437 4.43922 7.48690 7.10336 6.74987 6.42355 4.53268 7.78615 7.36669 6.98187 6.62817 4.61057 8.06069 7.60608 7.19087 681086 4,67547 8.74547 8.24424 8.55948 9.10791 16 14.71787 14.13126 13.57771 13.05500 12.56110 12.09412 11.65230 11.23402 10.83777 10.46216 10.10590 9.44665 8.85137 17 15.56225 14.90765 14.29187 13.71220 13.16612 12.65132 12.16567 11.70719 11 27407 10.86461 10.47726 9.76322 9.12164 18 16 39827 15.67256 14.99203 14.35336 13.75351 13.18968 12.65930 12.15999 11.68959 11 24607 10.82760 10.05909 9.37189 19 17.22601 16.42617 15.67846 14.97889 14.32380 13.70984 13.13394 12.59329 12.08532 11.60765 11.15812 10.33560 9.60360 2018.04555 17.16864 16.35143 15.58916 14.87747 14.21240 13.59033 13.00794 12.46221 11.95038 11.46992 10.59401 9.81815 8.31256 7.82371 7.37916 6.97399 4.72956 8.54363 8.02155 7.54879 7.11963 4.77463 8.75563 8.20141 7.70162 7.24967 4.81219 8.95011 8.364927.839297.36578 4.84350 9.12855 8.51356 7.96333 7.46944 4.86958 21 18.85698 17.90014 17.01121 16.18455 15.41502 14.69797 14.02916 13.40472 12.82115 12.27524 11.76408 10.83553 10.01680 9.29224 8.64869 8.07507 7.56200 4.89132 25 22 02316 20.71961 19.52346 18.42438 17.41315 16.48151 15.62208 14.82821 14.09394 13.41393 12.78336 11.65358 10.67478 9.82258 9.07704 8.42174 7.8431444.947 1441451415 at 30 25.80771 24.01584 22.39646 20.93029 19.60044 18.39205 17.29203 16.28889 15. 37245 14.53375 13.76483 12.40904 11.25778 10.273659.42691 8.69379 8.055186.97898 et 40 32.83469 29.91585 27.35548 25.10278 23.11477 21.35507 19.79277 18.40158 17.15909 16.04612 15.04630 13.33171 11.92461 10.75736 9.77905 8.95105 8.24378 4.99660 TABLE 5 Future Value of an Annuity Due of $1 FVAD ((1+1) X (1+) MI 1.096 1.5% 3.5% 4.0% 4.5% 5.5% 6.0% 7.0% 8.0% 9.0% 11.0% 12.0% 20.0% 2.0% 1.0200 2.5% 1.0250 3.096 1.0300 1 1.0400 1.0450 1.0550 5.0% 1.0500 2.1525 1.0600 1.0700 1.0900 1.0100 20301 1.2000 1.0350 2.1062 1.0800 2.2464 2 1.1200 23744 20604 2.0756 2.0909 2.1216 2.1370 2.1680 2.1836 2.2149 2.2781 10.0% 1.1000 2.3100 3.6410 5.1051 1.0150 2.0452 3.0909 4.1523 1.1100 2.3421 3.7097 2.6400 3 3.1525 3.1836 3.3101 4.3680 3.0604 4.1010 5.1520 3.1216 4.2040 3.2465 4.4163 4 3.2149 4.3625 5.5502 3.3423 4.5811 4.2563 3.2782 4.4707 5.7169 3.4399 4.7507 4.3091 3.3746 4.6371 5.9753 4.5256 5.8019 3.5061 4.8666 6.3359 3.5731 4.9847 6.5233 5.2278 6.9129 3.7793 53528 7.1152 6.4416 8.9299 5 5.2296 5.3081 5.3877 5.4684 5.6330 5.8881 6.1533 6.7156 7.2669 7.3938 7.6540 8.2004 8.4872 9.0890 7.0192 8.3800 8.7216 6 6.2135 6.3230 6.4343 6.5474 6.6625 6.7794 6.8983 7 7.4328 7.5830 7.7361 7.8923 8.0517 8.214 8 83685 8.5593 8.7546 8.9545 9.1591 9.3685 9.5828 9 9.4622 9.7027 9.9497 10.2034 10.4639 10.7314 11.0061 10 10.5668 10.8633 11.1687 11.4835 11.807812.1420 12.4864 7.1420 8.5491 10.0266 11.5779 7.9228 9.6366 11.4876 8.8975 10.4913 12.1808 13.9716 11.2997 13.7757 10.2563 8.7833 10.8594 13.1640 15.7220 9.2598 10.9780 12.8164 14.7836 10.0285 12.0210 14.1929 9.8021 11.2882 10.4359 12.5795 149374 11.9159 15.4991 19.7989 24.9587 11.8754 16.5487 13.4866 15.6455 12.8412 13.2068 13.5835 16.5603 175312 18.5614 19.6546 31.1504 14.4640 15.3856 15.8699 17.9771 20.3843 21.7132 23.1331 38.5805 14.9171 16.7130 16.1599 17.8821 20.4953 16.8885 19.1406 21.5505 11 11.6825 12.0412 12.4121 12.7956 13.1920 13.6020 14.0258 12 12.8093 13.2368 13.6803 14.1404 14.6178 15.1130 15.6268 13 13.9474 14.4504 14.9739 15.5190 16.0863 16.6770 17.2919 14 15.0969 15.6821 16.2934 16.9319 17.5989 18.2957 19.0236 15 16.2579 16.9324 17.6393 18.3802 19.1569 19.9710 20.8245 27.0291 19.1407 21.9534 25.0192 17.2868 19.2926 47.4966 23.5227 26.9750 25.2116 29.0949 17.9321 18.5986 20.0151 23.2149 31.3926 58.1959 19.7841 20.5786 21.4087 22.2750 26.1521 28 3609 30.7725 33.4054 362797 71.0351 24.1290 26.8881 21.7193 22.6575 23.6411 24.6725 29.3243 32.0034 34.9497 38.1899 41.7533 86.4421 23.7417 24.8404 27.2129 29.8402 32.7502 47-8837 104.9306 25.9964 28.4812 35.9737 40.3013 39.5447 44.5992 43.5008 49.3959 27.1324 29.9057 32.9990 36.4502 54.7497 127.1167 16 17.4304 18.2014 19.0121 19.8647 20.7616 21.7050 22.6975 17 18.6147 19.4894 20.4123 21.386322.4144 23.4997 24.6454 18 19 8109 20.7967 21.8406 22.9460 24.1169 25.3572 26.6712 19 21.0190 22.1237 23.2974 24.5447 25.8704 27.2797 28.7781 20 22.2392 23.4705 24.7833 26.1833 27.6765 29.2695 30.9692 25.8551 28.0636 50 1591 29.5390 32.0660 31.1027 33.8683 32.7600 35.7856 36.3790 39.9955 43.8652 40.4463 44.7620 45.0185 50.1601 55 9395 63.2028 62.4397 71.0524 30.3714 56.2750 153.7400 185.6880 224.0256 32.7831 34 7193 36.7861 38.9927 49 4229 55.7645 63.0025 71.2651 80.6987 21 23.4716 24.8376 26.2990 27.8629 29.5368 31.3289 33.2480 35.3034 46.5706 25 28 5256 30.5140 32.670935 0117 37.5530 40.3131 43.3117 30 35.1327 38.1018 41.3794 45.0003 49.0027 53.4295 58.3283 40 49 3752 55.0819 61.6100 69.0876 77.6633 87.5095 98.8265 37.5052 39.8643 42.3923 48.0057 54.4568 61.8733 70.4027 50.1135 53.9660 58.1564 67.6765 78.9544 92.3240 108.1818 69.7608 76.4194 83.8017 101.0730 122.3459 148.5752 180.9434 126.8398 144.1189 164.0477 213.6096 279.7810 368.2919 486.8518 80.2143 91.5026 270.0307 126.9988 149 3339 566 3773 220.9132 2702926 1418.2519 Se 645.8269 859.1424 8812.6294 63.7524 111.8467 TABLE 6 Present Value of an Annuity Due of $1 PVAD - x (1+1) 1.0% 1.00000 1.99010 4.5% 1.00000 1 3.0% 1.00000 1.97087 2.91347 3,82861 7.0% 1.00000 1.93458 2 8.0% 1.00000 1.92593 1.5% 2.0% 2.5% 1.00000 1.00000 1.00000 1.98522 1.98039 1.97561 2.95588 2.94156 2.92742 3.91220 3.88388 3.85602 4.85438 4.80773 4.76197 1.95694 3.5% 4.0% 1.00000 1.00000 1.96618 1.96154 2.89969 2.88609 3.80164 3.77509 4.67308 4.62990 6.0% 1.00000 1.94340 2.83339 3.67301 5.09 5.5% 1.00000 1.00000 1.95238 1.94787 2.85941 2.84632 3.72325 3.69793 4.54595 4.50515 9.0% 1.00000 1.91743 2.75911 3.53129 10.0% 11.0% 12.0% 20.0% 1.00000 100000 100000 1.00000 1.90909 1.90090 1.89286 1.83333 2.73554 2.71252 2.69005 2.52778 3.48685 3.44371 3.40183 3.10648 4.16987 4.10245 4.03735 3.58873 3 2.97040 3.94099 2.87267 3.74896 4 2.80802 3.62432 4.38721 2.78326 3.57710 4.31213 5 4.90197 4.71710 4.58753 4.46511 4.23972 6 5.85343 5.71346 5.64583 5.57971 5.45182 5.38998 5.32948 5.27028 5.21236 5.78264 6.69719 4.88965 5.48592 7 6.79548 6.50813 6.07569 5.91732 6.41719 7.23028 5.51505 6.32855 7.11454 7.87396 8 6,60143 7.47199 8.32548 9.16224 7.72819 8.65168 9.56602 7.59821 8.48593 6.03295 6 24214 7.00205 7.73274 8.43533 6.15787 6.89270 7.59589 7.34939 8.17014 8.97087 5.99553 6.68297 7.33457 7.95220 5.10020 5.76654 6.38929 6.97130 7.51523 6.78637 7.46321 8.10782 6.58238 7.20979 4.99271 5.62288 6.20637 6.74664 7.24689 9 4.79079 4.69590 4.60478 3.99061 5.35526 5.23054 5.111414.32551 5.86842 5.71220 5.56376 4.60459 6.33493 6.14612 5.96764 4.83716 6.75902 6.53705 6.32825 5.03097 8.01969 8.78611 6.53482 10 9.36052 8.60769 8.26879 7.80169 6.99525 7.41766 11 10.47130 10.22218 9.982.59 9.75206 9.53020 9.31661 9.11090 8.91272 8.72173 8.53763 8.36009 12 11.36763 11.07112 10.78685 10.51421 10.25262 10.00155 9.76048 9.52892 9.30641 9.09254 8.88687 13 12 25508 11.90751 11.57534 11.25776 10.95400 10,66333 1038507 10.11858 9.86325 9.61852 9.38384 14 13.13374 12.73153 12.34837 11.98318 11.63496 11.30274 10.98565 10.68285 10.39357 10.11708 9.85268 15 14.00370 13.54338 13.10625 12.69091 12.29607 11.92052 11 56312 11.22283 10.89864 10.58965 10.29498 8.02358 8.49867 8.94269 7.71008 8.13896 7.80519 8.16073 7.14457 6.88923 6.650225.19247 7.49506 720652 6.93770 5.32706 7.81369 749236 7.19437 5.43922 8.10336 7.749877.42355 5.53268 8.36669798187 7.62817 5.61057 8.53608 8.90378 9.24424 9.35765 8.48690 8.78615 9.74547 9.55948 9.06069 16 14.86505 14.34323 13.84926 13.38138 12.93794 12.51741 12.118.39 11.73955 11.37966 11.03758 10.71225 10.10791 17 15.71787 15.13126 14.57771 14.05500 13.56110 13.09412 12.65230 12.2340211.83777 11.46216 11.10590 10.44665 9.85137 18 16.56225 15.90765 15.29187 14.71220 14.16612 13.65132 13.16567 12.70719 12.27407 11.86461 11.47726 10.76322 10.12164 19 1739827 16.67256 15.99203 15.35336 14.75351 14.18968 13.65930 13.15999 12.68959 12.24607 11.82760 11.05909 10.37189 20 18.22601 17.42617 16.67846 15.97889 15.32380 14.70984 14.13394 13.59329 13.08532 12.60765 12.15812 11.33560 10.60360 9.31256 9.54363 8.60608 8.19087 7.81086 5.67547 8.82371 8.37916 7.97399 5.72956 9.02155 8.54879 8.11963 5.77463 9.20141 8.70162 8.24967581219 9.36492 8.83929 8.36578 5.84350 9.75563 9.95011 21 19.04555 18.16864 17.35143 16.58916 15.87747 15.21240 14.59033 14.00794 13.46221 12.95038 12.46992 11.59401 10.81815 10.12855 9.51356 8.96333 8.46944586958 A cuivat 25 22 24339 21.03041 19.91393 18.88499 17.93554 17.05837 16 24696 15.49548 14.79864 14.15170 13.55036 12.46933 11.52876 10.70661 9.98474 934814 8.78432 593710 Geete Set 30 26.06579 24.37608 22.84438 21.45355 20.18845 19.03577 17.98371 17.02189 16.14107 15.33310 14.59072 13.27767 12.15841 11.19828 10.36961 9.65011 9.021815.97472 40 33.16303 30.36458 27.90259 25.73034 23.80822 22.10250 20.58448 19.22966 18.01704 16.92866 15.94907 14.26493 12.87858 11.72552 10.75696 9.93567 9.23303 5.99592