Each of the four independent situations below describes a sales-type lease in which annual lease payments of $135,000 are payable at the beginning of each year. Each is a finance lease for the lessee. (FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided.) Situation 1 2 3 4 Lease term (years) 8 8 9 9 Lessor's and lessee's interest rate 9% 11% 10% 12% Residual value: Estimated fair value 0 $57,000 $8,700 $57,000 Guaranteed by lessee 0 0 $8,700 $67,000 Determine the following amounts at the beginning of the lease: (Round your intermediate and final answer to the nearest whole dollar amount.)