Paul Dirac begins operating his Anti-Matter Bar and Grill on 1/1/19 with an equity imvestment of $100.000 Dirac assumes that he will eam $54,000 in cash revenues and incur cash operating expenses of 34.00% of revenues each year. The corporate tax rate is assumed to be 21.00% Also on 1/1/19, Dirac leases Equipment to be used in his business. The term of the lease is for 500 years and is not cancellable. The present value of the Equipment is 535,000 . The economic life of the Equ pment is assumed to be 5.00 years with Non-Guaranteed Residual Value $4,900. The company uses straight line depreciation for financial reporting purposes and for tax purposes. Furthermore assume that Dirac knows that the lease company's cost of funds is 8.00% Questions (ROUND ALL CALCULATIONS TO 4 DECIMAL PLACES) 1) Create an amortization table for this lease (be carefu0) 2) How should Dirac Account for this lease (Perform Lease Classification Tests)