Mando Co. leased a piece of nonspecialized equipment for use in its operations from Empire Leasing on January 1, 2019. The 10 year lease requires lease payments of $328, beginning on January 1, 2019, and at each December 31 thereafter through 2027. The equipment is estimated to have a 10 year life, is depreciated on the straight line basis and will have no residual value at the end of the lease term. Mando's incremental borrowing rate is 11%. Mando incurred initial direct costs of $79.

What is the lease expense that Mando will record at the end of each year of the lease? (Round to the nearest whole dollar.)