Brief Exercise $15-15($Algo$)$ Guaranteed residual value $[$LO$15-6]$ On January $1,$ Garcia Supply leased a truck for a four$-$year period, at which time possession of the truck will revert back to the lessor. Annual lease payments are $$20,000$ due on December $31$ of each year, calculated by the lessor using a $4\%$ discount rate. Negotiations led to Garcia guaranteeing a $$76,100$ residual value at the end of the lease term. Garcia estimates that the residual value after four years will be $$74,200.$ What is the amount to be added to the right$-$of$-$use asset and lease liability under the residual value guarantee?