How do I find the shaded blue values?

Cantu Excavating owns the building it uses; it had an original cost of $820,000 and a net book value of $410,000 as of January 1, 2017. On this date, the building was sold to the Royal Leasing Company for $470,000 and simultaneously leased back to Cantu Excavating. The lease has a guaranteed, 4-year term and required payments on December 31 of each year. The payments are $149,000, and the lease allows the property to revert to the lessee at the end of the lease. Cantu Excavating could have mortgaged this property under similar terms at an interest rate of 8%. The Royal Leasing Company will pay property taxes of $7,000 per year. These costs are included in the lease payment. Cantu Excavating will pay maintenance and operating costs. The building is being depreciated straight line over its remaining 4-year life. Please make sure your final answer(s) are accurate to 2 decimal places. a) PV FV N 1/Y PMT Calculate the NPV $470,322.01 0 4 8% 142000 (payments - property tax) b) Prepare the lessee's lease amortization schedule date pmt interest principal balance 2017 8% $470,322.01 2017 142000 $37,625.76 $104,374.24 $365,947.77 2018 142000 $29,275.82 $112,724.18 $253,223.59 2019 142000 $20,257.89 $121,742.11 $131,481.48 2020 142000 $10,518.52 $131,481.48 $0.00 c) 470,000.00 sold for Entries to record the sale and leaseback. 01-Jan cash accumulated depreciaiton, leased building building deferred gain on sale-leaseback Sale $470,322.01 01-Jan building under lease obligations under lease lease asset and obligation 470,322.01 d) Prepare the lease payment and lessee's year end adjusting journal entries for 2017 31-Dec depreciation expense, leased building 117,580.50 accumulated depreciation, leased building 117,580.50 depreciation 31-Dec deferred gain on sale-leaseback depreciation expense, leased building amortize deferred gain 31-Dec interest expense obligation under lease property taxes expense cash interest expense 37,625.76 104,374.24 7,000.00 149,000.00