Infiniti QX30 - Offer Question

Hello! I received an initial offer that I would like to double-check!

(In order as on the sheet)
MSRP: $35,565
Sale Price: $32,400
Acq. Fee: $700
DMV + Dealer Fees : $273
1st payment: $369
Gross Cap: $33,742
** Sum of preceding (4) items
Net Cap: $33,742
** No trade-in, no MSD, no cash up front
Resid: 58%
** 12K/yr
MF: .00003
Tax: 6% (PA)
Term: 39 mos

This was a feasibility conversation on my part, so there is no trade-in and no cash for cap cost reduction in this yet (there would be a trade-in, but no cash).

As it was put to me, the only inception expense I would be paying out of pocket is the first month’s payment, at ~$369.

So, I came up with this math to make it all jibe…

(sale price) + (all fees) + (1st mo.) = (gross cap)
($32,400) + ($973) + ($369) = ($33,742)

To make this work in the Leasehackr Calculator…

MSRP: $35,565
Sales Price: $33,373
Taxed Incentives: $0
Untaxed Incentives: $0
Down Payment: $0
Post-Sale Rebate: $0
Acquisition Fee: $700
*Not paid up front; rolled into lease
Miles/yr: 12K
Residual: 58%
Months: 39
Money Factor: .00003
Doc Fee:
Lic/Reg Fee:
Sales Tax: 6%

Pre-tax mo.: $346
Total mo.: $367
Drive off: $367
Total lease cost: $14,715

Since Gross Cap Cost = sale price, why does the sheet have two sales (different) prices? Is the $33,742 the REAL selling price? If so, what does that make the $32,400? I’m not paying the first month’s payment twice, effectively, right?

Any corrections, reassurances, or other guidance are greatly appreciated! Thank you!

here are the lease factors of Infiniti QX30 (trim: Luxury)for June 2017

MSRP $ 33,595.00
Down payment $ 2,410.00
Selling price $ 32,413.00
Acquisition fee $ 700.00
Residual value $19,485.00 (58%)
Mileage 10,000.00 Miles
Money factor 0.00003
Lease term 39 Months
Monthly payment $ 289.00 (without tax)

and also try the lease calculator in the following link.