Brief Exercise 21A-25 Riverbed Corporation entered into an operating lease agreement to lease equipment from Badger, Inc. on January 1, 2017. The lease calls for annual lease payments of $36,000, beginning on January 1, for each of the 3 years of the lease. In addition, Badger will pay Riverbed $5,000 as a cash incentive for entering the lease by January 1, 2017. In relation to the lease agreement, Riverbed incurred the following costs. $1,500 Salaries of employees involved in the investigation of the lease Lease document preparation costs incurred after execution of the lease 500 Riverbed's incremental borrowing rate is 9%. If the value of the lease liability is $99,328, what amount will Riverbed record as the value of the right-of-use asset on January 1, 2017, at commencement of the operating lease? Value of the right-of-use asset Click if you would like to Show Work for this question: Open Show Work