Morgan Leasing Company signs an agreement on January 1, 2017, to lease equipment to Cole Company. The following information relates to this agreement.
1	The term of the noncancelable lease is 6 years with no renewal option. The equipment has an estimated economic life of 6 years
2	The cost of the asset to the lessor is $245,000. The fair value of the asset at January 1, 2017, is $245,000.
3	The asset will revert to the lessor at the end of the lease term, at which time the asset is expected to have a residual value
	of $43,622, none of which is guaranteed.
4	Cole Company assumes direct responsibility for all executory cost
5	The agreement requires equal annual rental payments, beginning on January 1, 2017
6	Collectibility of the lease payments is reasonably predictable. There are no important uncertainties surrounding the
	amount of costs yet to be incurred by the lessor Assuming the lessor desires a 10% rate of return on its investments, the annual rental payments should be $28,867. Question: Prepare an amortization schedule that would be suitable for the lessor for the lease term.