And prepare the entries for Riverbed for 2022.

Riverbed AG leases a piece of equipment to Marin SA on January 1, 2022. The lease agreement called for annual rental payments of 3,658 at the beginning of each year of the 5-year lease. The equipment has an economic useful life of 7 years, a fair value of 22,500, and a book value of 17,500. Both parties expect a residual value of 68,250 at the end of the lease term, though this amount is not guaranteed. Riverbed set the lease payments with the intent of earning a 6% return, and Marin is aware of this rate. There is no bargain purchase option, ownership of the lease does not transfer at the end of the lease term, and the asset is not of a specialized nature. Click here to view factor tables. (For calculation purposes use 5 decimal places as displayed in the foctor table provided) (a) What is the amount of the rental payments used in the lease agreement? (Round answer to 0 decimal ploces, eg. 5.275.) Rental payments