How to calculate for situation 4 colums? Thank you

Each of the four independent situations below describes a sales-type lease in which annual lease payments of $11,000 are payable at the beginning of each year. Each is a finance lease for the lessee. (FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided.) Situation 1 2 3 Lease term (years) 6 6 6 Asset's useful life (years) 6 7 7 Lessor's implicit rate (known by lessee) 118 118 118 118 Residual value: Guaranteed by lessee Unguaranteed oo $4, 400 $2, 200 0 0 $2, 200 $4, 400 Purchase option: After (years) none 5 6 3 Exercise price n/a $7, 200 $1, 200 $3, 200 Reasonably certain? n/a no no yes Determine the following amounts at the beginning of the lease: (Round your final answers to nearest whole dollar.) Situation 1 2 3 A. The lessor's: 1. Lease payments $ 66,000 70,400 70,400 62,800 2. Gross investment in the lease 66,000 70,400 70,400 3. Net investment in the lease 51,655 54,007 54,007 B. The lessee's: 4. Lease payments 66,000 66,000 66,000 5. Right-of-use asset 51,655 51,655 51,655 6. Lease payable 51,655 51,655 51,655