The answers are bolded. Please provide detailed explanation on how to get the answers. Thank you.

13. Athena Company has a machine with a cost of $760,000 which also is its fair market value on the date the machine is leased to Nobu Company. The lease is for 6 years and the machine is estimated to have an unguaranteed residual value of $76,000. If the lessor's interest rate implicit is 12%, the six beginning-of-the-year lease payments would be (Hint: present value of 1 at 12% for 6 period is .50663; present value of annuity of 1 at 12% for 6 period is 4.11141; present value of annuity due of 1 at 12% for 6 periods is 4.60478).

$126,668.

$175,486.

$156,684.

$148,542.

15. Wilson Company has a machine with a cost of $250,000 which also is its fair market value on the date the machine is leased to Berger Company. The lease is for 6 years and the machine is estimated to have a residual value of zero. If the lessors interest rate implicit in the lease is 12%, the six beginning-of-the-year lease payments would be:

A.	$30,806
B.	$41,667
C.	$54,291
D.	$60,807