JMC, Inc leased equipment from Serra Company under a four year lease requiring equal annual payments of $344,152, with the first payment due at lease inception. The lease does not transfer ownership, nor is there a bargain purchase option. The equipment has a 4-year useful life and no savage value JMC Inc.'s incremental borrowing rate is 10% and the rate implicit in the lease which is known by JMC, Inc) is 8%, what is the amount recorded for the leased asset at the lease inception? PV Annuity Dus 3.57710 3.48685 PV Ordinary Annuity 3.31213 3.16986 89.4 periods 10%, 4 periods O A $100.912 OD 51.200.000 OC 51,139 374 OD 512310