Use the following need to charts to solve, please

Cullumber Company is considering investing in an annuity contract that will return $31,500 annually at the end of each year for 16 years. Click here to view the factor table. (For calculation purposes, use 5 decimal places as displayed in the factor table provided.) What amount should Cullumber Company pay for this investment if it earns an 9\% return? (Round answer to 2 decimal places, e.g. 25.25.) Cullumber Company should pay $ TABLE 1 Future Value of 1 TABLE 2 Future Value of an Annuitv of 1 TABLE 3 Present Value of 1 TABLE 4 Present Value of an Annuity of 1