2) On January 1 of the current year, Juniper Holdings enters into a lease agreement for a new office space. Juniper holdings determines the lease should be treated as a financing lease for accounting purposes. Terms of the lease are as follows: Leased Asset: Office Space Annual Lease Payment: $212,608 Lease Term: 7 years Upfront fees to secure the lease agreement: $100,000 Imputed Interest Rate: 3.5% a. Determine the lease liability that will be added to Juniper's balance sheet. What will be the title of the account used to capture the lease liability? b. Determine the amount that will be added to Juniper's balance sheet as an asset. What will Juniper call the asset on its balance sheet