Sam buys a perpetuity paying $5,000 every three years, starting immediately. He deposits the payments into a savings account earning interest at an effective interest rate of 5%. Twelve years later, before receiving the fifth payment, Sam sells the perpetuity based on an effective annual interest rate of 5%. Using proceeds from the sale plus the money in the savings account, he purchases an annuity paying P at the end of every two years for twenty years at an annual effective interest rate of 5%.

His savings account balance immediate before the 5th payment. Find the balance to the nearest cent.

Sam sells the perpetuity for 36,721 rounded to the nearest dollar. Find the sale price to the nearest cent.

Find P. Answer to the nearest cent.