On January 1, 2020, Wildhorse Company contracts to lease equipment for 5 years, agreeing to make a payment of $151,860 at the beginning of each year, starting January 1, 2020. The leased equipment is to be capitalized at $623,000. The asset is to be amortized on a double-decining-balance basis, and the obligation is to be reduced on an effective-interest basis. Wildhorse's sincremental borrowing rate is 6%, and the implicit rate in the lease is 11%, which is known by Wildhorse. Title to the equipment transfers to Wildhorse at the end of the lease. The asset has an estimated useful life of 5 years and no residual value. How would the value of the leaseliability in part b change if Wildhorse also agreed to pay the fixed annual insurance on the equipment of $2,000 at the same time as the rental payments? (Round onswers to 0 decimal ploces, eg. S,275) The leasellability