15 points On January 1, 2022. Parking sed equipment from Rochester Ling for four year period ending December 31, 2023, which one possession of the latest wil revert back to Noche The w cost Roche412.101 de economie of five years Rochester expects December 31, 2022, wil 550.000 Negion led to these guw weig $70,000 residual Equal payments under the lease are $100,000 and are due on December 31 of each year with the first payment being made on December 31, 2022. Puk aware that Rochester used as interest rate when calculating lase payments Required: Round your answers to the nearest whole dollar amounts a. Identify the type of the lease from lessee and lessor point of view b. Prepare the amortization for the lessee and lessor for 2022 Present value of $1:41-5%82270 Present value of an ordinary annuity of $1:n 4,75%= 3.54595 15 points On January 1, 2022. Parking sed equipment from Rochester Ling for four year period ending December 31, 2023, which one possession of the latest wil revert back to Noche The w cost Roche412.101 de economie of five years Rochester expects December 31, 2022, wil 550.000 Negion led to these guw weig $70,000 residual Equal payments under the lease are $100,000 and are due on December 31 of each year with the first payment being made on December 31, 2022. Puk aware that Rochester used as interest rate when calculating lase payments Required: Round your answers to the nearest whole dollar amounts a. Identify the type of the lease from lessee and lessor point of view b. Prepare the amortization for the lessee and lessor for 2022 Present value of $1:41-5%82270 Present value of an ordinary annuity of $1:n 4,75%= 3.54595