On October 31, 2018, your company's records say that the company has $17,672.23 in its checking account. A review of the bank statement shows you have three outstanding checks totaling $6,648.93, and the bank has paid you interest of $16.79 and charged you $13.00 in service charges. The bank statement dated October 31, 2018 would report a balance of:

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.)