Problem 21A-9 a2-c Culver Company manufactures a check-in kiosk with an estimated economic life of 12 years and leases it to National Airlines for a period of 10 years. The normal selling price of the equipment is $319,675, and its unguaranteed residual value at the end of the lease term is estimated to be $21,500. National will pay annual payments of $37,800 at the beginning of each year. Culver incurred costs of $184,200 in manufacturing the equipment and $3,700 in sales commissions in closing the lease. Culver has determined that the collectibility of the lease payments is probable and that the implicit interest rate is 5% Click here to view factor tables Compute the amount of each of the following items. (Round present value factor calculations to 5 decimal places, e.g. 1.25124 and the final answers to O decimal places, e.g. 5,275 (1) Lease receivable (2) Sales price (3) Cost of sales s