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Swifty Corporation manufactures specialty equipment with an estimated economic life of 12 years and leases it to Pronghorn Airlines Corp. for a period of 10 years. Both Swifty and Pronghorn Airlines follow ASPE. The equipment's normal selling price is \$193,393 and its unguaranteed residual value at the end of the lease term is estimated to be $15,300. Pronghorn Airlines will make annual payments of $24,700 at the beginning of each year and pay for all maintenance and insurance. Swifty incurred costs of $105,600 in manufacturing the equipment and $7,140 in negotiating and closing the lease. Swifty has determined that the collectibility of the lease payments is reasonably predictable, that no additional costs will be incurred, and that the implicit interest rate is 10%. Click here to view the factor table PRESENT VALUE OF 1. Click here to view the factor table PRESENT VALUE OF AN ANNUITY DUE