Mando Co. leased a piece of nonspecialized equipment for use in its operations from Empire Leasing on January 1, 2019. The 5 year lease requires lease payments of $386, beginning on January 1, 2019, and at each December 31 thereafter through 2027. The lease qualifies as an operating lease for the lessee. Mando's incremental borrowing rate is 11%. Mando incurred initial direct costs of $54. What is the lease expense that Mando will record at the end of each year of the lease? (Round to the nearest whole dollar.)