To provide for expansion, a company has established a sinking fund earning 5% quarterly. The fund is anticipated to reach a balance of $61,000 in 11 years Payments are made at the beginning of every 3 months. (a) What is the size of the periodic payment? (b) What is the accumulated balance at the end of payment period 30? (a) The size of the periodic payment is $ $ (Round the final answer to the nearest cent as needed Round all intermediate values to six decimal places as needed.) Incor