Need help to solve question please$4$:$19$ PM Sat Feb $24$

$3.$ Prepare a journal entry that summarizes the amortization of the right$-$of$-$use assets for Microsoft's finance leases during $2020.$

Analysis Case $15-6$ Modification of a Lease; COVID$-19$ LO$15-2,$ LO$15-3,$ LO$15-6$ COVID$-19$

Anthony's Ristorante has served award$-$winning, traditional Italian dishes, including pasta, steak, veal, ossobuco, saltimbocca, and seafood, using recipes that were handed down by Anthony's grandmother and that are still prepared the way they were nearly $50$ years ago. On January $1,2004,$ Anthony decided to open a second location and leased restaurant space from Fauci Properties under a $20-$year lease agreement. The lease agreement specified annual payments of $$50,000$ beginning January $1,2004,$ the beginning of the lease, and on each December $31$ thereafter through $2022.$ The leased property had been acquired by Fauci at a cost of $$625,000($its fair value$)$ and when it was expected to have a remaining useful life of $30$ years. Fauci calculated the lease payments to provide an $8\%$ return on its investment. By this arrangement, the lease was deemed to be an operating lease.

On December $31,2020,$ Anthony's was barely able to make its $2020$ lease payment $($for $2021)$ as a result of the impact of COVID$-19$ on Anthony's operations. Anthony's asked for, and received, a deferral of the next two years lease payments $(2021$ and $2022)$ until December $31,2023,$ with the addition of three years to the lease term. The new payment schedule is:

$\backslash$table$[[$December $31$:$,2021,2022,2023,2024,2025],[,$$$0,$$$0,$$$150,000,$$$50,000,$$$50,000$