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) Your answer has been saved. See score details after the due date. Prepare an amortization table for 2025 and 2026. (Round answers to O decimal places, e.g. 5,275.) Annual Lease Receipt/Payment SANDHILL Co. Lease Amortization Schedule Interest on Receivable/Liability Reduction in Receivable/Liability 867000 392721 Lease Receivable/Liability 4363568 474279 3889289 867000 350036 516964 3372325 Prepare all of Sandhill's journal entries for 2025. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries. Round answers to 0 decimal places, e.g. 5,275.) Account Titles and Explanation Debit Credit (To record the lease) (To record the first lease payment) (To record depreciation)