the answer is E 9350

but I don't understand why is not 8500

On December 31, 2011, Rafters Corp. leased equipment under a capital lease. Annual lease payments of $20,000 are due December 31 for ten years. The equipment's useful life is ten years, and the interest rate implicit in the lease is 10%. The capital lease obligation was recorded on December 31, 2011, at $135,000, and the first lease payment was made on that date. What amount should Rafters include in current liabilities for this capital lease in its December 31, 2012 balance sheet? b) $13,500 $ 8,500 $11,500 $10,650 $ 9,350 e) annual lease referest Col lease oplystby daterest Cof reduction of obligation payment es 12/21/200 seoro 35120= 115000 115000x1% Boo 202 106500 11500 8/31/2012 Maubon 20000 20000 logo 9360) 2013 20000 37150