TABLE 1 Future Value of 1 TABLE 4 Present Value of an Annuity of 1 TABLE 2 Future Value of an Annuity of 1 (For calculation purposes, use 5 decimal places as displayed in the foctor table provided.) (a) What is the present value of $25,000 due 8 periods from now, discounted at 5% ? (Round answer to 2 decimal places, eg. 25.25.) Presentvalue $ (b) What is the present walue of $25,000 to be received at the end of each of 4 periods, discounted at 796 ? (Round answer to 2 decimal places, es 25.25. Presentwalue is