91 The Controller of the Berg Corporation started the following amortization table as it relates to a lease.: (12 Points) Date Annual Lease Payments Interest at the rate of 11% Reduction of Liability Liability Lease Inception January 1, 2015 $73,753 January 1, 2015 $12,000 $21,000 $61,753 December 31, 2015 a) Complete the table. b) Prepare the journal entry to record the lease on the books. c) Record the January 31, 2015 journal entry