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Saba Co. signed a 4-year non-cancellable lease agreement for a machine on January 1, 2017. The lease agreements require a lease payment of 30.000$ beginning on 1 January 2017. The lessee's incremental borrowing rate is %6. The net present value of the payments is 110.190,36 $. The machine has an estimated useful life of 4 years with no residual value. a) Complete the table. Periods Beg. Lease Liability 110.190,36 $ Lease Payment 30.000,00 Interest Expense 0 $ Ending Lease Liability 80.190,36 $ 0$ b) Make journal entries for the lessee for the dates 1 January 2017 and 2018, 31 December 2017 and 2018