Crane Co. as lessee records a finance lease of machinery on January 1, 2021. The seven annual lease payments of $819,000 are made at the end of each year. The present value of the lease payments at 9% is $4,122,000. Crane 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 Annual Lease Receipt/Payment Crane Co. Lease Amortization Schedule Interest on Reduction in Receivable/Liability Receivable/Liability Date Le. Receivabl 1/1/21 12/31/21 $ 12/31/22