N Corp. entered into a nine-year finance lease on a warehouse on December 31, 2021. Lease payments of $26,000, which includes maintenance services of $1,000, are due annually, beginning on December 31, 2022, and every December 31 thereafter. N does not know the interest rate implicit in the lease: N's incremental borrowing rate is 9%. The rounded present value of an ordinary annuity for nine years at 9% is 5.9952. What amount should N report as recorded lease liability at December 31, 2021? $225,000 O $234.000. $149,880 O $155.875