Need help with situation 4

Each of the four independent situations below describes a sales-type lease in which annual lease payments of $19,500 are payable at the beginning of each year. Each is a finance lease for the lessee. (FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided.) Situation Lease term (years) Asset's useful life (years) 5 6 6 8 Lessor's implicit rate (known by lessee) 138 138 138 13% Residual value: Guaranteed by lessee 0 $7, 800 0 Unguaranteed O $3, 900 0 $ 3, 900 $7, 800 Purchase option: After (years ) none 5 3 Exercise price n/ a $8, 900 $2, 900 $4, 900 Reasonably certain? n/ a no no yes Determine the following amounts at the beginning of the lease: (Round your final answers to nearest whole dollar.) Situation 1 2 3 4 A. The lessor's: 1. Lease payments $ 97,500 105,300 105,300 Gross investment in the lease 97,500 105,300 105,300 3. Net investment in the lease 77,503 81,737 81,737 B. The lessee's: 4. Lease payments 97,500 97,500 97,500 5. Right-of-use asset 77,503 77,503 77,503 6. Lease payable 77,503 77,503 77,503