On January 1, 2020, Marin Co. leased a building to Cullumber Inc. The relevant information related to the lease is as follows. 1. The lease arrangement is for 10 years. The building is expected to have a residual value at the end of the lease of $2,900,000 (unguaranteed). 2. The leased building has a cost of $3,400,000 and was purchased for cash on January 1, 2020. 3. The building is depreciated on a straight-line basis. Its estimated economic life is 50 years with no salvage value. 4. Lease payments are $255,000 per year and are made at the beginning of the year. 5. Cullumber has an incremental borrowing rate of 8%, and the rate implicit in the lease is unknown to Cullumber. 6. Both the lessor and the lessee are on a calendar-year basis. A-Prepare the journal entries that Cullumber should make in 2020. B- If Crane paid $30,000 to a real estate broker on January 1, 2020, as free for finding the lessor, what is the inicial measurement of the right-of-use asset?