Prepare the lease amortization schedule$($s$)$ for Sage Hill for all $4$ years of the lease. $($Round answers to $0$ decimal places, e$.$g$.5,275.)$Sheffield Incorporated leases a piece of equipment to Sage Hill Corporation on January $1,2025.$ The lease agreement called for annual

rental payments of $$5,178$ at the beginning of each year of the $4-$year lease. The equipment has an economic useful life of $6$ years, a

fair value of $$26,500,$ a book value of $$21,500,$ and both parties expect a residual value of $$8,150$ at the end of the lease term, though

this amount is not guaranteed. Sheffield set the lease payments with the intent of earning a $4\%$ return, and Sage Hill is aware of this

rate. There is no bargain purchase option, ownership of the lease does not transfer at the end of the lease term, and the asset is not of

a specialized nature.