28. Lease amortization and journal entries. Windom Co. as lessee records a capital lease of machinery on January 1, 2018. The seven annual lease payments of $350,000 are made at the end of each year. The present value of the lease payments at 10% is $1,704,000. Windorm uses the effective interest method of amortization and sum-of-the-years-digits depreciation (no residual value). Instructions (Round to the nearest dollar.) (a) Prepare an amortization table for 2018 and 2019. (b) Prepare all of Windom 's journal entries for 2018