B sdn bhd acquired a plant on lease from L sdn bhd on following terms: Down Payment RM 10,000 Annual Payments (at end of year) RM 20,000 Lease Term 5 years Interest rate implicit in the lease 10% per annum Residual value guaranteed by B sdn bhd RM 10,000 Estimated residual value at end of lease term RM 15,000 Required: Calculate lease liability for B sdn bhd