On January 1, Garcia Supply leased a truck for a five-year period, at which time possession of the truck will revert back to the lessor. Annual lease payments are $18,000 due on December 31 of each year, calculated by the lessor using a 6% discount rate. Negotiations led to Garcia guaranteeing a $86,500 residual value at the end of the lease term. Garcia estimates that the residual value after five years will be $85,000.

What is the amount to be added to the right-of-use asset and lease liability under the residual value guarantee?