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At January 1, 2021, Alpha leased restaurant equipment from Payne Corporation under a six-year lease agreement in a finance lease. The lease agreement specifies annual payments of S60,000 beginning January 1, 2021, the beginning of the lease, and at each December 31 thereafter through 2025. The equipment was acquired recently by Payne at a cost of $360,000 and was expected to have a useful life of eight years with no salvage value at the end of its life. Payne seeks a 6% return on its lease investments. The total decrease earnings (pretax) in Alpha December 31, 2021, income statement would be: (Do not add dollar sign; do not add comma by yourself to your amount; round the answer to the whole number) Present Value of Ordinary Annuity of 51 Present Value of Annuity Due of $1 Period 396 4% 6% 896 396 4% 6% 8% 5.41719 5.24214 4.91732 4.62288 5.57971 5.45182 5.21236 4.99271 8 7.01969 6.73274 6.20979 5.74664 7.23028 7.00205 6.58238 6.20637 10 8.53020 8.11090 7.36009 6.71008 8.78611 8.43533 7.80169 7.24689