Sheridan Company leases equipment from Cheyenne Inc. for five years starting on January 1, 2025. The lease is properly classified as a finance/sales-type lease. The terms of the lease are as follows: a) Cheyenne will pay $2800 in legal fees to execute the lease. b) Cheyenne will incur $1700 of lease documentation costs after the execution of the lease. c) Sheridan will pay commissions to the lease negotiator of $2800. d) Sheridan must prepay the last month's rental payment of $14000. e) Sheridan pays internal engineering costs of $7000 to identify any structural considerations when installing the equipment. f) The initial measurement of the liability for Sheridan is $170000. What amount will be reported for Sheridan's right-of-use asset at the commencement date?