You are saving for the college education of your two children. They are two years apart in age; one will begin college 15 years from today and the other will begin 17 years from today. You estimate your children's college expenses to be $37,000 per year per child, payable at the beginning of each school year. The appropriate interest rate is 6.7 percent. Your deposits begin one year from today. You will make your last deposit when your oldest child enters college. Assume four years of college for each child. How much money must you deposit in an account each year to fund your children's education? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)