Lessee Company enters into a lease on January 1, 2021, that is accounted for as a finance lease. The lease calls for quarterly payments of $10,000, beginning on January 1, 2021, and continuing for 5 years. The last payment is due on October 1, 2025. The lease has an Implicit annual Interest rate of 8%. The present value of an annuity due at 8% per period for 5 periods is 4.312, the present value of an annuity due at 2.00% per period for 20 periods is 16.678. What amount will Lessee report as a lease payable (not including accrued Interest) in its financial statements dated December 31, 20212 Multiple Choice $166,780 O $128,488