please include work. i am trying to learn!

Shipping R US (LESSEE) leased an ocean-liner freighter from Viking Ships (LESSOR). The lease is non-cancelable and requires beginning of the year (annuity due) payments of $2,748,782.28 for four years. At the end of the lease term the ocean-liner freighter reverts to Viking Ships, unless Shipping R US pays Viking Ships $5 at the end of the lease. If Shipping RUS pays the $5 then Shipping R US owns the ocean-lighter freighter. Shipping R US's incremental borrowing rate is 4.75% but knows that Viking Ships used a 3.25% present value discount rate in determining the annual lease payments. The current fair value of the ocean-liner freighter is $10,000,000 and has an estimated useful life of 10 years. The lease requires Shipping R US to guarantee that the residual value of the ocean-liner freighter at the end of the lease will be $100,000 Shipping R US expects that it is probable that the expected value of the ocean-liner will be $85,000 at the end of the lease. The lease also requires Shipping R US to pay all executor costs, such as insurance, maintenance and taxes, of the ocean- liner freighter. Shipping R US uses the straight-line amortization method for all of its limited life intangible assets included in property and equipment). A. What is the amount of Shipping R US's initial lease obligation to Viking Ships (round to nearest dollar)? +1 POINT B. What is the annual amortization expense related to the right of use asset that Shipping R US would record on its regular income statement? +1 POINT C. Assume that the lease agreement required Shipping R US to guarantee a $300,000 residual value instead of $100,000 at the end of the lease. In this case, Shipping RUS expects that it is probable that the expected value of the ocean-liner will be greater than the $300,000 guaranteed residual value at the end of the lease. 1) Assume all other facts remain the same, what is Shipping R US's initial lease obligation? H1 POINT 2) Assume all other facts, remain the same, how much interest expense would Shipping R US recognize in its regular income statement at the end of the first year of the lease? +1 POINT