On January 1, Garcia Supply leased a truck for a four-year period, at which time possession of the truck will revert back to the lessor. Annual lease payments are S20.000 due on December 31 of each year, calculated by the lessor using a 4% discount rate. Negotiations led to Garcia guaranteeing a $76,100 residual value at the end of the lease term, Garcia estimates that the residual value after four years will be $74,200. FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of S1 and PVAD of S) (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? to be added