Each of the three independent situations below describes a capital lease in which annual lease payments are payable at the beginning of each year. The lessee is aware of the lessor's implicit rate of return. (FV of S1, PV of S1, FVA of S1, PVA of S1, PVAD of S1 and PVAD of S1) (Use appropriate factor(s) from the tables provided.) Determine the amount of the annual lease payments as calculated by the lessor and above situations. Determine the amount lessee would record as a leased asset and a lease liability for above situations