Sandhill Co. as lessee records a finance lease of machinery on January 1,2025 . The seven annual lease payments of $867,000 are made at the end of each year. The present value of the lease payments at 9% is $4,363,568. Sandhill uses the effective-interest method of amortization and sum-of-the-years'-digits depreciation (no residual value). (a) Prepare an amortization table for 2025 and 2026. (Round answers to 0 decimal places, e.g. 5,275.)