E9-5 (modified slightly from textbook) On 6/1/21, Florida National leased a building. The lease agreement calls for FL National to make lease payment of $4,862. each month for the next two years, with the first lease payment beginning on 6/30. The company's normal borrowing rate is 12%. 1.Calculate the PV of the lease payments. (round to the nearest dollar) 2.Record the lease on 6/1/21. (round to the nearest dollar.)