What is the value on 1/1/13 of the following cash flows: Date Cash Received Amount of Cash 1/1/14 $15,000 1/1/15 $20,000 1/1/16 $40,000 1/1/17 $43,000 1/1/18 $57,000 Use a 5% discount rate. o $153,270 o $147,017 o $156,250 o $107,330