You have entered into an agreement to purchase a local accounting firm. The agreement specifies you will pay the seller $140,000 each year for six years. What is the cost today of the purchase, assuming a discount rate of (a) 5%, (b) 7%, or (c) 9%? Note: Use tables, Excel, or a financial calculator. Round your answers to 2 decimal places. (FV of $1, PV of $1, EVA of $1, and PVA of $1) Annuity Payment Annual Rate internet Compounded Period Invested Present Value of Annuity a. $ 140,000 ba 140,000 a 140,000 826 5% Annually 6 years 7% Annually 6 years 9% Annually 6 years