Studying for exam, can't seem to get right answer on these problems. Can someone walk me through it?

Consider a series of $109,000 annual cash flows in each of the next 3 years. The first cash flow occurs 3 years from today. If the discount rate is 6%, what is the present value of this series of cash flows? Round your answer to the nearest penny.

Correct Answer:259,307.85

Consider a series of $71,000 annual cash flows in each of the next 7 years. The first cash flow occurs today. If the discount rate is 6%, what is the present value of this series of cash flows? Round your answer to the nearest penny.

Correct Answer:420,130.03