O'Reilly Corp. purchased a mine on January 1, 2016, for $530,000. The mine is estimated to contain 39,000 tons of iron ore. There is no residual value. The business extracted and sold 9,500 tons of ore in 2016 and 13,800 tons of ore in 2017. What is the book value of the mine at the end of 2017? (Round any intermediate calculations to two decimal places, and your final answer to the nearest dollar.)

Arnold rossiter is a 40-year-old employee of the barrington company who will retire at age 60 and expects to live to age 75. the firm has promised a retirement income of $20,000 at the end of each year following retirement until death. the firm's pension fund is expected to earn 7 percent annually on its assets and the firm uses 7% to discount pension benefits. what is barrington's annual pension contribution to the nearest dollar for mr. rossiter? (assume certainty and end-of-year cash flows.)