The answer to your question depends on your preference. Under the standard, you can adopt at the beginning of the earliest comparative period (IE: both years) or at the beginning of the period adoption using a modified retrospective approach (just changing 2022, and not changing 2021). A modified retrospective is what is anticipated to be the more popular option (given it is less work). With the modified retrospective it would only show a Right of Use Asset/Liability in 2022, so for the compiled comparative balance sheet there would be nothing in 2021 for those line items, but users of the financials should expect/understand this as this is a standard change that impacts all entities reporting GAAP financials.