2- Tableau Data Analytics. Cash Flows. Accounting Changes and _ i At January 1. 2021, Cafe Med leased restaurant equipment from Crescent Corporation under a nine-year lease agreement The lease agreement specifies annual payments of $23.000 beginning January 1, 2021, the beginning of the lease, and at each December 31 thereafter through 2028 . The equipment was acquired recently by Crescent at a cost of $198.000 (its fair value) and was expected to have a useful life of 12 years with no salvage value at the end of its life. (Because the lease term is only 9 years, the asser does have an expected residual value at the end of the lease term of $123,313.) Crescent seeks a 109 return on its lease investments. By this arrangement, the lease is deemed to be a finance lease. ( FV of \$1. PV of 51 . EVA of 91 . PVA of \$1. FVAD. of S1 and PVAD of \$1) (Use: approprlate factor(s) from the tables provided. Round your intermedlate calculations to the nearest whole dollar amount.) Required: 1. What will be the effect of the lease on Cafe Med's eamings for the first year (ignore taxes)? (Enter decreases with negative sign.) 2. What will be the balances in the balance sheet accounts felated to the lease at the end of the first year for Cafe Med (ignore taxes)? (For all requirements, round your intermedlate colculations and final answers to the neorest whole dollac)