Grouper Incorporated leases a piece of equipment to Skysong Corporation on January 1, 2017. The lease agreement called for annual rental payments of $5,344 at the beginning of each year of the 4-year lease. The equipment has an economic useful life of 6 years, a fair value of $25,700, a book value of $20,700, and both parties expect a residual value of $8,300 at the end of the lease term, though this amount is not guaranteed. Grouper set the lease payments with the intent of earning a 7% return, and Skysong is aware of this rate. There is no bargain purchase option, ownership of the lease does not transfer at the end of the lease term, and the asset is not of a specialized nature.

Prepare the lease amortization schedule(s) for Skysong for all 4 years of the lease. (Round answers to 0 decimal places, e.g. 5,275.)