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Exercise 21-8 (Part Level Submission) The following facts pertain to a nonoancelable lease agreement between Ayayai Leasing Company and Pina Company, a lessee. Inception date: May 1, 2017 Annual lease payment due at the beginning of each year, beginning with May 1, 2017 $19,373.99 Bargain-purchase option price at end of lease term $4,400 Lease term 5 years Economic life of leased equipment 10 years Lessor's cost $62,000 Fair value of asset at May 1, 2017 $85,000 Lessor's implicit rate 9 % Lessee's incremental borrowing rate 9 % The collectibility of the lease payments is reasonably predictable, and there are no important uncertainties surrounding the costs yet to be incurred by the lessor. The lessee assumes responsibility for all executory costs. The expected residual value of the equipment at the end of 5 (10) years is $12,000 ($0). Click here to view factor tables V (C) Prepare a lease amortization schedule for Pina Company for the 5vyear lease term. (Round present value factor calculations to 5 decimal places, e.g. 1.25126 and Round answers to 2 decimal places, e.g. 15.25.) FINA COMPANY (Lessee) Lease Arno ation Schedule Annual Lease Payment Plus Interest on Reduction of Lease Date BPO Liability Liability Lease Liability AT .1 l. $1 1 g \\ 5/1/17 l l l l 1 5'1\"" l l l 1 1 suns 1 l l l \\ 5/1/20 1 l l l ' 1 5/1/21 \\ l l l \\ 4/30/22 1 l l l ' $1 \\ $ $' ' SHOW LIST OF ACCOUNTS