At January 1, 2021, Brook leased restaurant equipment from Harding Corporation under a four-year lease agreement in an operating lease. The lease agreement specifies annual payments of $64.000 beginning January 1, 2021, the beginning of the Tease, and at each December 31 thereafter through 2023. The equipment was acquired recently by Harding at a cost of $240,000 and was expected to have a useful life of six years with no salvage value at the end of its life. Harding seeks a 10% return on its lease investments. The present value of four payments at a discount rate of 10% is $223.159. Based on the above fact, answer the following questions: (Do not add dollar sign; do not add comma by yourself to your amount; round the answer to the whole number) 1. What amount related to the lease should Brook report in its income statement for the year ended December 31, 2021? 2. What is the balance of right-of-use asset that Brook will report in its balance sheet at December 31, 2021