8. An entity entered into a seven-year lease on December 31, 2020. The annual lease payment is 1,530,000 starting on December 31, 2020. The implicit rate is 9%. How much is the net carrying amount of the right of use asset on December 31, 2021? a) 8,393,455 b) 7,194,390 c) 7,410,532 d) 6,600,358 15. An entity entered into a seven-year lease on December 31, 2020. The annual lease payment is 1,530,000 starting on December 31, 2020. The implicit rate is 9%. How much is the lease liability on December 31, 2021? a) 7,700,418 b) 9,148,866 c) 8,393,455 d) 5,951,166