Company A leases property to company $2.$ company $2$ will pay $$10,000$ per year for $4$ years. payments are made at the end of each year. Company $2$ as an implicit interest rate of $10\%.$ the present value of these payments is at the rate of $$32,000.$ thus, company $2$ reports a net capitilized liabilty of $$32,000.$ please provide a table for the fulll form of finance lease, please provide relevant journal entries for year $2$ and extracts for year $2$ and extracts from finacial statements of the year end of $2.$