Assume that on December 31, 2021, Stora Enso (FIN) signs a 10-year, non-cancelable lease agreement to lease a storage building from Sheffield Storage. The following information pertains to this lease agreement. 1. The agreement requires equal rental payments of 67,899 beginning on December 31, 2021. 2. The fair value of the building on December 31, 2021 is 497,614. 3. The building has an estimated economic life of 12 years, a guaranteed residual value of 12,000, and an expected residual value of 8,200. Stora Enso depreciates similar buildings using the straight-lino mothod 4. The lease is non-renewable. At the termination of the lease, the building 5. Stora Enso's incremental borrowing rate is 8% per year. The lessor's imf ra Enso. X Your answer is incorrect. Suppose that in addition to the 67,899 annual rental payments, Stora Enso is also required to pay 5,000 annually for insurance costs 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 O decimal places, e.g. 5,275.) Lease liability 489158