Coronado Company manufactures a check-in kiosk with an estimated economic life of 12 years and leases it to National Airlines for a period of 10 years. The normal selling price of the equipment is $265,343, and its unguaranteed residual value at the end of the lease term is estimated to be $20,400. National will pay annual payments of $36,700 at the beginning of each year. Coronado incurred costs of $191,800 in manufacturing the equipment and $3,600 in sales commissions in closing the lease. Coronado has determined that the collectibility of the lease payments is probable and that the implicit interest rate is 9%. Click here to view factor tables. (a) Discuss the nature of this lease in relation to the lessor. This is a Compute the amount of each of the following items. (Round present value factor calculations to 5 decimal places, e.g. 1.25124 and the final answers to O decimal places, e.g. 5,275.) (1) Lease receivable $ (2) Sales price $ (3) Cost of sales $