On January 2, 2018, Hanson Leasing company leases equipment to foley co with 5 equal payments of $240,000 each, payable beginning january 2, 2018. Foley co. agrees to guarantee the $150,000 residual value of the asset at the end of the lease term. The expected value of the residual is $0. Foley's incremental borrowing rate is 10%, however it knows that Hanson's implicit interest rate is 8%. The journal entry Hanson makes at January 2, 2018 includes a debit to right-of-use asset for?