Please find B-1 & B-2

The Harris Company is the lessee on a four-year lease with the following payments at the end of each year:

Year 1:	$	19,500
Year 2:	$	24,500
Year 3:	$	29,500
Year 4:	$	34,500

An appropriate discount rate is 7 percentage, yielding a present value of $90,024.

b-1. If the lease is a finance lease, what will be the initial value of the right-of-use asset?

Initial value of the right-of-use asset ____

b-2. If the lease is a finance lease, what will be the initial value of the lease liability?

Initial value of the lease liability _____