Garland Inc. offers a new employee a single-sum signing bonus at the date of employment, June 1, 2021. Alternatively, the employee can receive $43,000 at the date of employment plus $14,000 each June 1 for five years, beginning in 2025. Assuming the employee's time value of money is 8% annually, what single amount at the employment date would make the options equally desirable? (FV of 51. PV of 51. EVA of 51. PVA of $1. FVAD of 51 and PVAD of $1 (Use appropriate factors) from the tables provided.) Multiple Choice O $47934 O $82,934 O $87374 o $52,374 Each of the independent situations below describes a finance lease in which annual lease payments are payable at the beginning of each year. The lessee is aware of the lessor's implicit Interest rate. (FV of 51. PV of $1. FVA of 51. PVA of S1, FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided.) situation 1 Oy 20 Tease term Tassor's desired rate of return Tessee's incremental borrowing rate Amount of less 3770,000 $570,000 For convenience, here are some table values: Periods; Int. rate 10 periods, 88 10 periode, 100 20 perinde 20 periods, 100 PV, ordinary annuity 6.7101 6.1406 9.8181 8.5136 , annuity due 7.2469 6.7590 10.6036 9.3669 Required: For each situation determine the amount recorded as a liability by the lessee at the beginning of the lease.(Round your intermediate and final answer to the nearest whole dollar.) Amount of Liability Saution Situation 2