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. Beg. Lease Liability 172.485,07 $ Lease Payment 40.000,00 Interest Expense 0$ Ending Lease Liability 132.485,07 $ Periods 0 1 2 3 4 3 0$ b) Make journal entries for the lessee for the dates 1 January 2017 and 2018, 31 December 2017 and 2018