To provide for a college education for her son, Steven, a woman opened an escrow account in which equal deposits of $3,000 were made each year. The first deposit was made on August 15, 1998, and the last deposit was on August 15, 2015. The money in this account earned a nominal annual interest rate of 6%, compounded quarterly. Steven entered college on August 15, 2016 and plans to take 5 years to graduate. Assume that five annual withdrawals are made starting August 15, 2016. Calculate (a) Amount in the Escrow account on August 15, 2015. (b) Amount of each annual withdrawal such that, after the last withdrawal, the balance in the account is zero