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 $10,500 due on December 31 of each year, calculated by the lessor using a 4% discount rate. Negotiations led to Garcia guaranteeing a $27,400 residual value at the end of the lease term. Garcia estimates that the residual value after three years will be $26,300. What is the amount to be added to the right-of-use asset and lease liability under the residual value guarantee? Note: Use tables, Excel, or a financial calculator. Round your answer to the nearest whole number. (FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1 ) Table 1 Future value of $1 TABLE 2 Present value of $1 ] Table 3 Future Value of an Ordinary Annuity of $1 514 Table 5 Future Value of an Annuity Due of $1 Table 6 Present Value of an Annuity Due of $1 PVAN =((1(1/(1+i)n)/i)(1+i)