On January 1, 2018, Betty DeRose, Inc leased office furnlture and equipment from Young Leasing Company. The terms of the lease require annual payments of $50,000 for 10 years with the first payment being due on December 31, 2018. Assume the interest rate on the lease is 10% and the lease qualifies as a capital lease. Betty DeRose depreciates all assets using the double-declining balance method Calculate the balance in the lease liability account on December 31, 2019 after the second lease payment is made Enter your answer with two places after the decimal point (i.e., 10,123.40)