Blossom Co. as lessee records a finance lease of machinery on January 1, 2021. The seven annual lease payments of $814,000 are made at the end of each year. The present value of the lease payments at 12% is $3,715,000. Blossom uses the effective interest method of amortization and sum-of-the-years'-digits depreciation (no residual value). (a) Prepare an amortization table for 20121 and 2022 Blossom Co. Lease Amortization Schedule Interest on Reduction in Receivable/Liability Receivable/Liability Annual Lease Receipt/Payment Le: Receivabl Date 1/1/21 12/31/21 814000 12/31/22 814000