oplin Ltd entered into a lease agreement on 1 July 2012 with Thomas Ltd. The terms of the lease are as follows: Duration of lease 10 yearsUseful life of lease asset 13 yearsUnguaranteed residual $2,000Lease payment $1,000 at inceptionLease payment in arrears $2,500 per year (10 payments, due 30 June)The interest rate implicit in the lease is 6% and the fair value of the leased asset at the inception of the lease is $20 517. The lease is non-cancellable and at the end of the lease the asset is returned to the lessor. The economic benefits provided by the lease asset are expected to be consumed evenly over its life. What is the value of the lease asset and lease liability in the books of the lessee after adjusting entries made on 30 June 2013?lease asset: $17 908; lease liability: $18 064lease asset: $21 352; lease liability: $21 954lease asset: $18 465; lease liability: $18 188lease asset: $17 460; lease liability: $17 004