Flounder Corporation leased equipment to Shamrock, Inc. on January 1, 2020. The lease agreement called for annual rental payments of $1,082 at the beginning of each year of the 3-year lease. The equipment has an economic useful life of 7 years, a fair value of $8,100, a book value of $6,100, and Flounder expects a residual value of $5,600 at the end of the lease term. Flounder set the lease payments with the intent of earning a 4% return, though Shamrock is unaware of the rate implicit in the lease and has an incremental borrowing rate of 6%. There is no bargain purchase option, ownership of the lease does not transfer at the end of the lease term, and the asset is not of a specialized nature. How would the measurement of the lease liability and right-of-use asset be affected if, as a result of the lease contract, Shamrock was also required to pay $600 in commissions, prepay $800 in addition to the first rental payment, and pay $200 of insurance each year? (Round answers to 0 decimal places, e.g. 5,275.) Lease liability $ Right-of-use-asset $