An employee who participates in a company pension plan in his 37th year before retirement earns $18,000 a year and then increases at a rate of 4% a year, assuming the raise happens right in the middle of each year.

Calculation:

(1) Calculate the proportion of the annual pension to the annual salary of the year before retirement for the following two pension methods respectively; If the annual pension is 70% of the average annual salary during the working period; The annual pension is 2.5% of the average annual salary multiplied by years of service.

(2) If a company and an individual are respectively saving 3% of their annual salary into a pension fund with an annual interest rate of 6%, try to calculate the number of years for which they can receive the pension according to the above two pension methods.