Wilson Foods Corporation leased a commercial food processor on September 30, 2021. The five-year finance lease agreement calls for Wilson to make quarterly lease payments of $234,929, payable each September 30, December March 31, June 30, with the first payment at September 30, 2021. Wilson's incremental borrowing rate is 12%. Wilson records amortization on a straight-line basis at the end of each fiscal year. Wilson recorded the lease as follows: September 30, 2021 Right-of-use asset (calculated below) Lease payable (calculated below) Lease payable Cash (first payment) 3,600,000 3,600,000 234,929 234,929 Calculation of the present value of lease payments $234,929 15.3238 $3,600,000 (rounded) X "Present value of an annuity due of $1: n=20/- 3% Required: What would be the pretax amounts related to the lease that Wilson would report in its statement of cash flows for the ye ended December 31, 2021? (Cash outflows should be indicated by a minus sign. Do not round your intermediate calculations. Enter your answers in whole dollars.)