8. Hughey Co. as lessee records a capital lease of machinery on January 1, 2018. The seven annual lease payments of $875,000 are made at the end of each year. The present value of the lease payments at 10% is $4,260,000. Hughey uses the effective-interest method of amortization and sum-of-the-years-digits depreciation (no residual value). (a) Prepare an amortization table for 2018 and 2019. Prepare all of Hughey's journal entries for 2018. (b)