Each of the four independent situations below describes a sales-type lease in which annual lease payments of $14,000 are payable a the beginning of each year. Each is a finance lease for the lessee. Note: Use tables, Excel, or a financial calculator. (FV of $1. PV of $1. FVA of $1. PVA of $1. FVAD of $1 and PVAD of $1 ) Determine the following amounts at the beginning of the lease: Note: Round your final answers to nearest whole dollar