Oriole Co. as lessee records a finance lease of machinery on January 1, 2021. The seven annual lease payments of $860,000 are made at the end of each year. The present value of the lease payments at 10% is $4,187,000. Oriole uses the effective interest method of amortization and sum-of-the-years'-digits depreciation (no residual value). (a) Prepare an amortization table for 20121 and 2022. Oriole Co. Lease Amortization Schedule Interest on Reduction in Receivable/Liability Receivable/Liability Annual Lease Receipt/Payment Leasi Receivable/ Date /1/21 $ 2/31/21 $ $ $ $ 2/31/22