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Brief Exercise 15-3 Operating lease; advance payment Ward Products leased office space under a 15-year operating lease agreement. The lease specified 180 monthly rent payments of dollar6,300 each, beginning at the inception of the lease. In addition to the first rent payment, Ward also paid a dollar210,000 advance payment at the lease's inception. What will be the effect of the lease on Ward's earnings for the first year (ignore taxes)