BBB Leasing purchased a machine for $380,000 and leased it to Jack Tupp Auto Repair on January 1, 2021. $23,782 at beginning of each period 5 years (20 quarters) Lease description: Quarterly rental payments Lease term No residual value; no BPO Economic life of machine Implicit interest rate Fair value of asset 5 years 10% $380,000 What is the balance in the lease payable account after the April 1, 2021, lease payment