On january 1, garcia supply leased a truck for a five-year period, at which time possession of the truck will revert back to the lessor. annual lease payments are $13,000 due on december 31 of each year, calculated by the lessor using a 6% discount rate. negotiations led to garcia guaranteeing a $60,400 residual value at the end of the lease term. garcia estimates that the residual value after four years will be $58,800. (fv of $1, pv of $1, fva of $1, pva of $1, fvad of $1 and pvad of $1) (use appropriate factor(s) from the tables provided.) what is the amount to be added to the right-of-use asset and lease liability under the residual value guarantee?