An accounting firm agrees to purchase a computer for $$170,000($cash on delivery$)$ and the delivery date is in $270$ days. How much do the owners need to deposit in an account paying $0\mathrm{.}95\%$ compounded quarterly so that they will have $$170,000$ in $270$ days?

$($a$)$ State the type.

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$($b$)$ Answer the question. $($Round your answer to the nearest cent.$)$