Each of the three independent situations below describes a finance lease in which annual lease payments are payable at the end of each year. The lessee is aware of the lessor's implicit rate of return. (FV of \$1, PV of \$1, FVA of \$1, PVA of \$1, EVAD of \$1 and PVAD of \$1) (Use appropriate factor(s) from the tables provided.) Required: a. \& b. Determine the amount of the annual lease payments as calculated by the lessor and the amount the lessee would record as a right-of-use asset and a lease liability, for above situations. (Round your answers to nearest whole dollar.)