Shetfield Incorporated leases a plece of equipment to Shamrock Corporation on January 1, 2025. The lease agreement called for annual rental payments of $5,613 at the beginning of each year of the 4 -year lease. The equipment has an economic usefullife of 6 years, a fair value of $26,600, a book value of $21,600, and both parties expect a residualvalue of $8,200 at the end of the lease term, though this amount is not guaranteed. Shelfield set the lease payments with the intent of earning a 4% return, and 5 hamrock 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. Click here to view factor tables. (For calculotion purposes, use 5 decimal places as displayed in the foctor table provided.) (a) Determine the nature of the lease to both Sheffield and Shamrock. The lease is a/an lease to Sheffield. The lease is a/an lease to Shamrock. Prepare the lease amortization schedule(s) for Shamrock for all 4 years of the lease. (Round answers to 0 decimal pleces, eg. 5.275 )