Pier10 Inc. entered into a five-year lease and recorded a right-of-use asset and lease liability of $132,000 on January 1. Pier10 Inc. was aware of the lessor's implicit rate of interest of 5%. The equipment under lease had an estimated five-year useful life with no residual value. The first lease payment of $29,037 was due upon commencement of the lease. Show the balance sheet presentation on December 31, and the income statement presentation for the year ended December 31. Note: Round your answers to the nearest whole dollar. Note: Do not use negative signs with your answers. Balance Sheet Assets Noncurrent assets: Liabilities Current liabilities: Noncurrent liabilities: Income Statement Expenses Interest Expense 4 ( ( December 31 LA +A 0 +A 0 0 December 31 0 0