Montclair Manufacturing is considering leasing some equipment. The annual lease payment would be $420,000 per year for six years. The appropriate interest rate is 6 percent and the company is in the 21 percent tax bracket. What reduction in debt capacity would occur if the company signs the lease? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) Kaleidescope Entertainment is considering buying a machine that costs $625,000. The machine will be depreciated over five years by the straight-line method and will be worthless after five years. The company can lease the machine with year-end payments of $155,000. The company can issue bonds at an interest rate of 7 percent. The corporate tax rate is 21 percent. What is the NAL of the lease? (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)