Lessee Company enters into a lease on January 1, 2021, that is accounted for as a finance lease. The lease payment is due on October 1, 2025. The lease has an implicit annual interest rate of 7%. The present value o period for 20 periods is 17.046. What amount will Lessee report as a lease payable (not including accrued inte Lessee Company enters into a lease on January 1, 2021, that is accounted for as a finance lease. The lease payment is due on October 1, 2025. The lease has an implicit annual interest rate of 7%. The present value o period for 20 periods is 17.046. What amount will Lessee report as a lease payable (not including accrued inte