Andover Leasing (lessor) agrees on January 1, 2019, to rent Healthy Diner (HD) dessee) the equipment that requires to expand its restaurant. The lease agreement calls for 10 annual lease payments of $10,000 at the beginning of each year HD has identified this as a finance lease. Furthermore, the company has dotermined that the present value of the lease payments, discounted at 11%, is $261,482 The leased equipment has an estimated useful ite of 10 years and to residual value HD uses the straight-ine method for depreciating similar equipment that it owns Required a Prepare a lease amortization schedule for this lease for the lessee b. Prepare the necessary journal entries for 2019 and January 1, 2020, for the lessee