Progress allumber Company leases a building to Marin, Inc. on January 1, 2020. The following facts pertain to the lease agreement. The lease term is 6 years, with equal annual rental payments of $7,686 at the beginning of each year. Ownership does not transfer at the end of the lease term, there is no bargain purchase option, and the asset is not of a specialized nature. The building has a fair value of $42,700, a book value to Cullumber of $36,900, and a useful life of 7 years. At the end of the lease term, Cullumber and Marin expect there to be an unguaranteed residual value of $3,300. Cullumber wants to earn a return of 6% on the lease, and collectibility of the payments is probable. Marin was unaware of the implicit rate used in the lease by Cullumber and has an incremental borrowing rate of 8%. ick here to view factor tables. w would Marin initially measure the lease liability and right-of-use asset? (For calculation purposes, use 5 decimal places as displayed the factor table provided and round final answers to O decimal places, e.g. 5,275.) Marin ease Liability/Right-of-Use Asset $