Go January 1, Garcia Supply leased a truck for a fouryear period, at which time possession of the truck will revert haclt to the lessor. Annual lease payments are $1l due on December 31 of each year, calculated by the lessor using, a 5% discount rate. Negotiations led to Garcia guaranteeing a $3ISJJDIEI residual value at the end of the lease term. Garcia estimates that the residual value after four years Twill he $35,001]. 1What is the amount to he added to the right-ot-use asset and lease liability under the residual value guarantee