What payment, made at the end of each year for 9 years, will accumulate to $\$ 13,800$ at $6 \%$ compounded monthly? The required annual payment is $\$$ (Round the final answer to the nearest cent as needed. Round all intermediate values to six decimal places as needed.)

Step 1 ：Given that the future value (FV) is $13,800, the annual interest rate (r) is 6% or 0.06 in decimal form, the number of compounding periods per year (n) is 12 (since it's compounded monthly), and the number of years (t) is 9.

Step 2 ：The formula for the payment of an annuity when the future value is known is: \(P = \frac{FV \times (r/n)}{(1 + r/n)^{nt} - 1}\)

Step 3 ：Substitute the given values into the formula: \(P = \frac{13800 \times (0.06/12)}{(1 + 0.06/12)^{12 \times 9} - 1}\)

Step 4 ：Solving the equation gives: \(P = 96.67934490677582\)

Step 5 ：Rounding to the nearest cent gives the final answer: \(\boxed{96.68}\)