The following facts are for a non$-$cancellable lease agreement between Crane Corporation and Swifty Corporation, a lessee:

Inception Date July $1,2023$

Annual lease payment due at the beginning of each year, starting July $1,2023$ $$20,194\mathrm{.}64$

Bargain purchase option price at end of lease term reasonably certain to be exercised by Swifty $$3,700\mathrm{.}00$

Lease term $5$ years

Economic life of leased equipment $10$ years

Lessor's cost $$55,000$

Fair value of asset at July $1,2023$ $$89,600$

Lessor's implicit rate $8\%$

Lessee's incremental borrowing rate $8\%$

The collectibility of the lease payments is reasonably predictable, and there are no important uncertainties about costs that have not yet been incurred by the lessor. The lessee assumes responsibility for all executory costs. Both Swifty and Crane use IFRS.

Calculate the amount of the right$-$of$-$use asset and lease liability. $($Round factor values to $5$ decimal places and final answer to $2$ decimal places$)$