agret leasing company signs anf agreement contract on Jan $12025.$ to lease an equipment to Tarmsik Company.The following information relates to this agreement

$1.$The term of noncanceleable lease is $3$ years with no renewable option.The e quipment has an estimated economic value of $5$ years.

$2.$ The fair value of the asset at Jan $1,2025$ is $$78000.$

$3.$The asset will revert to the lessor at the end of the lease term at which the asset is expecteed to have a residual value of $$70000,$ none of which is guartneed.

$4.$The agreement requires equal annual rental payments of $$2486998$ to the lessor, beginnign Jan $1,2005.$

$5.$The lessees incremental borrowing rat is $5\%.$The lessor impliciate rate is $4\%$ and is unknown to the lessee.

$6.$Tamarisk uses the straight line depreciation method for all equipment.

a$)$ Prepare an amortization schedule that would be suitable for the lessee for the leasde term?