Hughey Co. as lessee records a finance lease of machinery on January 1, 2021. The seven annual lease payments of $875,000 are made at the end of each year. The present value of the lease payments at 10% is $4,260,000. Hughey uses the straight-line method for amortization (no residual value). Instructions (Round to the nearest dollar): (a) Prepare an amortization table for 2021 and 2022. (b) Prepare all of Hugheys journal entries for 2021