Brick Mortar Inc. $($BMI$)$ operates various types of retail stores across the United States, including grocery stores, pharmacies, and gaming equipment stores. While most of the stores are in stand$-$alone buildings, some are located in large shopping centers. All retail space is leased from public and private real estate companies $($i$.$e$.,$ BMI is a lessee$).$ In early $20$X$2,$ an economic downturn began to negatively affect almost every industry, directly or indirectly in the United States. As a result, BMI was forced to temporarily close some of its stores that experienced a sharp decrease in demand $($e$.$g$.,$ gaming equipment stores$).$ BMI$$s other stores $($e$.$g$.,$ grocery stores and pharmacies$)$ remained open but were adversely affected because of decreased customer foot traffic and declining demand in certain non$-$essential product categories. To manage mounting costs and negative cash flows, BMI requested and received the following rent concessions from its landlords in June $20$x$21$ : $$ Gaming equipment stores $$ Deferral of three months$$ rent for the period beginning July $1,20$x$2,$ to be repaid in equal installments over the last six months of the calendar year $20$x$4.$ Grocery Stores $$ Abate of three months$$ rent for the period beginning July $1,20$x$2$ along with an extension of the lease term by $12$ months. The rent to be paid over the extended term will remain $$10,000$ per month. $$ Pharmacies $$ No concessions. Key Facts and Assumptions $!$ BMI adopted ASC $842$ before $20$x$2.!$ All of BMI$$s leases are accounted for as operating leases both before and after the concessions. $!$ All of the leases began on January $1,20$x$2,$ and required monthly lease payments of $$10,000$ through December $31,20$x$4.!$ The rate implicit in these leases is not readily determinable for BMI; accordingly, it used its own incremental borrowing rate $(8$ percent as the discount rate for these leases at lease commencement. $!$ The right$-$of$-$use $($ROU$)$ asset and lease liability balances on July $1,20$x$2,$ for each group of leases are as follows $($refer to the amortization schedule for more detail$)$: $"$ Lease liability $$ $$271,088$ credit $"$ ROU asset $$ $$271,088$ debit $"$ BMI$$s incremental borrowing rate relevant to these leases upon the concessions in June $20$x$2$ was $10$ percent. $!$ There are no rent escalations under any of the lease contracts $!$ None of the leases have an existing clause related to rent concessions in the event of an economic downturn or similar circumstance. $1$Assume that each of the leases described is with a different lessor.

$1.$ Prepare a revised amortization table for BMI$$s Grocery Store leases