Ajax Inc. leases cleanser powdering equipment from Comet. Lease terms: 5-year term beginning Jan 1, 2019, non-cancellable, annual rental charge $45,000 due at the beginning of each year, estimated life of equipment 8 years. The lease contains a purchase option of $20,000 at the end of the lease period. Lessor and lessee interest rates equal to 9%. Required: 1. What's Ajax's lease payable balance at the inception of the lease? 2. What's Ajax's lease payable balance immediately after the second lease payment? 3. What's Ajax's amortization expense for the right-of-use asset in 2019?