Shamrock Corporation purchased a special tractor on December 31,2025. The purchase agreement stipulated that Shamrock should pay $21,540 at the time of purchase and $5,230 at the end of each of the next 8 years. The tractor should be recorded on December 31, 2025, at what amount, assuming an appropriate interest rate of 12% ? (Round factor values to 5 decimal places, eg. 1.25124 and final answer to 0 decimal places, e.g. 458.581.) Cost of tractor to be recorded Shamrock Corporation wants to withdraw $108,620 (including principal) from an investment fund at the end of each year for 9 years. What should be the required initial investment at the beginning of the first year if the fund earns 11% ? (Round factor values to 5 decimal places, eg. 1.25124 and final answer to 0 decimal places, e.g. 458,581.) Required initial investment