Niko Ltd$.$ signed a lease for a five$-$year term that requires yearly, beginning$-$of$-$year payments of $$204,000$ including maintenance.

Based on allocating the lease payment on relative stand$-$alone prices, the lease component is $$188,400$ and the non$-$lease component for maintenance is $$15,600.$ Niko has a residual guaranteed value of $$27,500$ at the end of the lease term. Niko$$s IBR is $12\%.($PV of $$1,$ PVA of $$1,$ and PVAD of $$1.)($Use appropriate factor$($s$)$ from the tables provided.$)$

Required:

$1.$ Calculate the ROU asset. $($Round your intermediate calculations and final answer to the nearest whole dollar amount.$)$

$2.$ Record the initial journal entry at commencement of the lease. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Round your answers to the nearest whole dollar amount. Do not round intermediate calculations.$)$

$3.$ How much will Niko record as an asset if the residual value is unguaranteed? $($Round your intermediate calculations and final answer to the nearest whole dollar amount.$)$