41 At Jamiary 1, 2021, Victoria Company leased restaurant equipment from Patrick Corporation under a year lease agreement in a finance lease. The lease agreement specifies al payments of $100,000 beginning my 1, 2021, the beginning of the lease, and at each December 31 thereafter through 2025. The equipment was acquired recently by Patrick and was expected to have a useful life of ght years with no salynge value at the end of its life, Patrick seeks a 5's return on its lease investments. The amount of selisbility reported on December 31, 2021 balance she would be Present Value of Ordinary Annuity Present Value of Annuity Due of 1 of 51 Period 41 5W 6 81 5 61 52431450750049173662211 5:451033.32948 $212142022 64633 620979 574664 09295707651235 820637 5375,243 $459,595 $432,947 5354,593 1