On January 2, 2023, Caleb Leasing Company leases equipment to Firework Co. with 5 equal annual payments of $240,000 each, payable beginning January 2, 2023. Firework 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 $40,000. Firework's incremental borrowing rate is 8%, however it knows that Caleb's implicit interest rate is 6%. The journal entry Fireworks makes at January 2, 2023 includes a debit to right-of-use asset for