Mattel Company leased equipment from Utmost Leasing Co0. on January 1, 2023, in an operating lease. The present value of the lease payments discounts at 6% was $480,000. Six annual lease payments of $90,000 are due each January 1 , beginning lanuary 1, 2023. The amount of right-of-use asset reported on December 31,2023 balance sheet would be: $456,600 5390,000 $413,400 $400,000