Grouper incorporated leases a plece of equipment to Skysong Corporation on January 1, 2020. The lease agreement called for annual rental payments of \\( \\$ 5.037 \\) 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 \\( \\$ 25,500 \\), a book value of \\( \\$ 20,500 \\), and both parties expect a residual value of \\( \\$ 8,200 \\) at the end of the lease term, though this amount is not guaranteed. Grouper set the lease payments with the intent of earning a \5 retum, and \\( 5 k y s o n g \\) 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. Click here to view factor tables. (For calculation purposes, use 5 decimal ploces as displayed in the foctor table provided) (a) Determine the nature of the lease to both Grouper and Skysong. The lease is a \\( / \\) an lease to Grouper