On January $1,$ Garcia Supply leased a truck for a three$-$year

period, at which time possession of the truck will revert back to

the lessor. Annual lease payments are $$17,000$ due on December $31$ of

each year, calculated by the lessor using a $5\%$ discount rate.

Negotiations led to Garcia guaranteeing a $$47,700$ residual value at

the end of the lease term. Garcia estimates that the residual value

after four years will be $$46,400.($FV of $$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.$)$What is the amount to be added to the right$-$of$-$use asset and

lease liability under the residual value guarantee?Amount to be Added:$$