You make contributions to your retirement savings account starting on your 25th birthday with $5,000 annual deposit. The account earns an annual effective rate of 6.5%. (a) On which birthday does your account value first exceed $100,000? (b) Assume your final deposit is on your 59th birthday and immediately the account is rebalanced to have a safer investment mix with a lower annual interest rate of 2.5%. You wish to withdraw $50,000 annually starting on your 60th birthday. Calculate how many $50,000 withdrawals will you have.