The components of lease expense were as follows: ($ in millions) 2020 2019 2018 Year Ended June 30, Operating lease cost $ 2,043 $ 1,707 $ 1,585 Finance lease cost: Amortization of right-of-use assets $ 611 $ 370 $ 243 Interest on lease liabilities 336 247 175 Total finance lease cost $ 947 $ 617 $ 418 Supplemental cash flow information related to leases was as follows: ($ in millions) 2020 2019 2018 Cash paid for amounts included in the measurements of lease liabilities: Operating cash flows from operating leases $ 1,829 $ 1,670 $ 1,522 Operating cash flows from finance leases 336 247 175 Financing cash flows from finance leases 409 221 144 Maturities of lease liabilities were as follows: ($ in millions) Operating Leases Finance Leases Year Ended June 30, 2021 $ 1,807 $ 880 2022 1,652 894 2023 1,474 903 2024 1,262 916 2025 1,000 1,236 Thereafter 3,122 7,194 Total leases payments 10,317 12,023 Lease imputed interest (1,030) (2,527) Total $ 9,287 $ 9,496.

Required: What do you notice about the trends in operating versus finance leases for Microsoft? 

Prepare a journal entry that summarizes the lease payments for Microsoft's finance leases during 2020.