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Q1) Saba Co. signed a 5-year non-cancellable lease agreement for a machine on January 1, 2017. The lease agreements require a lease payment of 40.000$ beginning on 1 January 2017. The lessee's incremental borrowing rate is %8. The net present value of the payments is 172.485,07 $. The machine has an estimated useful life of 5 years with no residual value. a) Complete the table. Periods Beg. Lease Liability 172.485,07 $ Lease Payment 40.000,00 Interest Expense 0 $ Ending Lease Liability 132.485,07 $ 0 1 nim 4 0 $ b) Make journal entries for the lessee for the dates 1 January 2017 and 2018, 31 December 2017 and 2018