Ariana Co leased a machinery on Jan. 1, 2022 with the following information: 400,000.00 200,000.00 120,000.00 156,000.00 Annual rental payable at year-end Residual value guarantee Payment to lessor to otbtain long-term lease Cost of dismantling and restoring the asset as required in the contract (at present value) Annual executory cost paid by lessee Lease term Useful life of machinery Implicit interest rate PV of ordinary annuity of 1 @ 10% for 4 periods PV of 1 at 10% for 4 periods 20,000.00 4 years 8 years 10% 3.17 0.68 REQUIRED: 1. initial amount of lease liability? 2. 2022 Depreciation? 3. Carrying value of lease liability on Dec. 31, 2022