Assume that on December 31, 2019, Kimberly-Clark Corp. signs a 10 -year, non-cancelable lease agreement to lease a storage building from Sheffeld Storage Company. The following information pertains to this lease agreement. 1. The agreement requires equal rental payments of $66,199 beginning on December 31,2019. 2. The fair value of the building on December 31,2019 is $484,368. 3. The building has an estimated economic life of 12 years, a guaranteed residual value of $10,000, and an expected residual value of $7,900. Kimberly. Clark depreciates similar buildings on the straight-line method. 4. The lease is nonrenewable. At the termination of the lease, the buliding reverts to the lessor. 5. Kimberly-Clark's incremental borrowing rate is 8% per year. The lessor's implicit rate is not known by Kimberly-Clark. Click here to view factor tables. (For calculation purposes, use 5 decimal ploces as displayed in the foctor table provided.) Suppose that in addition to the $66,199 annual rental payments, Kimberly-Clark is also required to pay $5,000 for insurance costs each year on the building directly to the lessor, Sheffield Storage. How would this executory cost affect the initial measurement of the lease liability and right-of-use asset? (Round answer to 0 decimal ploces, e.9. 5,275.) Lease liability FF=(1+i)r (n) PFn=(t+i)a1=(t+n)n (n) (n)