Lisa, Inc. leased equipment from Gower 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 salvage value. Lisa, Inc.'s incremental borrowing rate is 10% and the rate implicit in the lease (which is known by Lisa, Inc.) is 8%. Lisa, Inc. uses the straight-line method to amortize similar assets. Wh