ABC Co. as lessee records a operating lease of machinery on January 1, 20x1. The seven annual lease payments of $200,000 are made at the end of each year. The present value of the lease payments at 10% is $973.700. ABC uses the effective interest method of amortization and straight-line depreciation (no residual value). Use the same amortization table as the previous problem and match the following items. Note: Round to the nearest dollar. Some rounding may be required on the last payment! Date Payment Interest Expense Principle Liability Balance Lease liability at the end of year 7 1. $97.990 2. $87.107 Amount of lease expense in the second 5 payment 3. $19.si Amount of lease expense in the last payment 4. So