Crane Company leases a machine from Swifty Corp. under an agreement that meets the criteria to be a finance lease for Crane. The six-year lease requires payment of $158000 at the beginning of each year, which includes $23800 per year for maintenance, insurance, and taxes. The incremental borrowing rate for the lessee is 11%; the lessor's implicit rate is 9% and is known by the lessee. The present value of an annuity due of 1 for six years at 11% is 4.69590 . The present value of an annuity due of 1 for six years at 9% is 4.88965 . Crane should record the leased asset at $741952.$656191.$630190$772565