On October 1, 2021, Mackovic Company leased equipment from McWilliams Inc. in a lease payable in five equal annual payments of $540,000, beginning Oct 1, 2022. Similar transactions have carried an 7% interest rate. The right-of-use asset would be recorded at: (FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided.)