4. Shamrock Corporation entered into a finance lease agreement on January 1, 2019. The amount recorded under Right of Use Asset at that time was $143,900, and the term of the lease was 6 years. There was no ownership transfer or bargain purchase option. The salvage value was negligible, and the full-year depreciation method was used. The annual interest rate is 9.00%, and payments are made annually at year end. Find: a. The interest expense for the year 2019 b. The amount of each lease payment c. The interest expense for the year 2020 d. The balance in the Lease Liability account on the December 31, 2020 balance sheet