The brothers Company leases a machine from Dorry Corp. under an agreement which meets the criteria to be a finance lease for Brothers. The six-year lease requires payment of 170,000 at the beginning of each year, including 15,000 per year for maintenance, insurance, and taxes. The incremental borrowing rate for the lessee is 10%; the lessors implicit rate is 8% and is known by the lessee. Brothers should record the leased asset at: 694,665. 814,435. 848,761. 723,943. 773,870