Ira Bates Corp. entered Into a 9-year finance lease on a warehouse on December 31, 2021. Lease payments of $23,500, which Includes maintenance service of $1,100, are due annually, beginning on December 31, 2022, and every December 31 thereafter. The Interest rate Implicit in the lease is 8%%. The rounded present value of an ordinary annuity for nine years at 8% Is 6.25. What amount should Bates record as the lease payable at December 31, 2021? Multiple Choice O $140.000 O $146.875 O $201,600 O $211.500