i figured out the a but cannot get the b's. i know am missing something.

thanks

The Harris Company is the lessee on a four-year lease with the following payments at the end of each year. Year 1: $20,000 Year 2: $25,000 Year 3: $30,000 Year 4: $35,000 An appropriate discount rate is 7 percentage, ylelding a present value of $91.718. a-1. If the lease is an operating lease, what will be the initial value of the right-of-use asset? Initial value of the right-of-use asset $ 91.718 a-2. If the lease is an operating lease. what will be the initial value of the lease liability? Initial value of the lease liability 91.718 a-3. If the lease is an operating lease, what will be the lease expense shown on the income statement at the end of year 1? Lease expense $ 27,500 a-4. If the lease is an operating lease, what will be the Interest expense shown on the income statement at the end of year 1? (Leave no cells blank-be certain to enter "0" wherever required.) interest expense S a-5. If the lease is an operating lease. what will be the amortization expense shown on the income statement at the end of year 1 (Leave no cells blank-be certain to enter "0" wherever required.) Amortization expense b-1. If the lease is a finance lease, what will be the initial value of the right-of-use asset? Initial value of the right-of-use asset b-2. If the lease is a finance lease, what will be the initial value of the lease liability? Initial value of the lease liability b-3. If the lease is a finance lease, what will be the lease expense shown on the income statement at the end of year 17 (Leave no cells blank - be certain to enter "0" wherever required.) Lease expense b-4. If the lease is a finance lease, what will be the interest expense shown on the Income statement at the end of year 1? (Round your answer to the nearest dollar amount.) interest expense b-5. If the lease is a finance lease, what will be the amortization expense shown on the income statement at the end of year 17 (Round your answer to the nearest dollar amount.) Amortization expense