How would Wildhorse (lessor) and Windsor (lessee) classify this lease? Wildhorse would classify the lease as a lease. Windsor would classify the lease as a lease. How would Wildhorse initially measure the lease receivable, and how would Windsor initially measure the lease liability and right-of-use asset? (For calculatic purposes, use 5 decimal places as displayed in the factor table provided and round final answers to 0 decimal places, eg. 5,275 ) \begin{tabular}{l|r|} \hline \multicolumn{1}{c}{ Windsor } \\ \hline Lease liability/Right-of-use asset $19,386 \\ \hline \end{tabular} Wildhorse Compary leases a building to Windsor, Inc, on January 1,2025. The following facts pertain to the lease agreemient. 1. The lease term is 5 years, with equal annual rental payments of $4,559 at the beginning of each year. 2. Ownership does not transfer at the end of the lease term, there is no bargain purchase option, and the asset is not of a specialized nature. 3. The building has a fair value of $22.000, a book value to Wildhorse of $13,200, and a vieful life of 6 vears. 4. At the end of the lease term, Wildhorse and Windsor expect there to be an unguaranteed residual vatue of $4,110. 5. Widhorse wants to earn a return of 9% on the lease, and collectibisity of the payments is probable. Windsor was unaware of the implicit rate used in the lease