On January 1, 2021, Rastall Co. signed a long-term finance lease for an office building. The terms of the lease required Rastall to pay $26,000 annually, beginning December 31, 2021, and continuing each year for 10 years. On January 1, 2021, the present value of the lease payments is $191,362 discounted at the 6% interest rate implicit in the lease. In Rastalls December 31, 2021, balance sheet, the lease payable should be: