Detrich Products is planning to upgrade an aging manufacturing operation 5 years from now at a cost of $100,000. If the company plans to deposit money into an account each year for 4 years beginning 2 years from now (first de­posit is in year 2) to pay for the expansion, the amount of the deposit at 10% per year interest is closest to:

(a) $30,211
(b) $21,547
(c) $16,380
(d) $14,392


A = 100,000(A/F,10%,4)
= 100,000(0.21547)
= $21,547
Answer is (b)

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