finance lease agreement calls for quarterly lease payments of $6,809 over a 10 -year lease term, with the first payment on July 1 , the eginning of the lease. The annual interest rate is 8%. Both the present value of the lease payments and the cost of the asset to the essor are $190,000. equired: a. Prepare a partial amortization table up to the October 1 payment. b. What would be the amount of interest expense (revenue) the lessee (lessor) would record in conjunction with the second quarterly payment on October 1 ? Complete this question by entering your answers in the tabs below. Prepare a partial amortization table up to the October 1 payment. Note: Enter all amounts as positive values. Round your answers to the nearest whole dollar