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On January 1, 2021, ABC Corp. entered into a commercial lease. The lease requires ABC to make annual payments of $40,660 over a 12-year lease term (also the asset's useful life). . The first payment occurs on January 1, 2021. The second payment occurs on December 31, 2021, and at each December 31 thereafter. The interest rate is 9%. The present value of lease payments is $317,359. The lease qualifies as a finance lease. (Round your final answers to the nearest whole dollar.) [Hint: An amortization table through the second payment will provide answers to B, C, and D.] Clues D E Across: A. [PV of lease payments: $317,359.) B. Calculate the balance of the lease after the first payment. C. Calculate the balance of the lease after the second payment (i.e., as of December 31, 2021). A 3 1 7 7 3 5 9 Down: D. What amount of interest expense will be recognized by the lessee for the year ended December 31, 2021? E. What amount of amortization expense (for the right-of-use asset) will be recognized by the lessee for the year ended December 31, 2021? F. What is the balance of the right-of-use asset as of December 31, 2021? c