What additional starting material is needed to complete the following transformation? 
Definitions:
Principal
The original sum of money borrowed in a loan, or the amount of the loan that has yet to be repaid, excluding interest.
Annual Payments
Regular payments made yearly, often referring to the interest or dividends paid by bonds or stocks.
Compounded Annually
This term refers to the process of calculating interest on both the initial principal and the accumulated interest from previous periods, with the compounding occurring once per year.
Incremental Borrowing Rate
The interest rate a lessee would have to pay to borrow on a collateralized basis over a similar term to lease a similar asset in a similar economic environment.
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