On $2$ January $20$X$4,$ Yvan Ltd$.,$ a public company, entered into a five$-$year equipment lease with Jeffery Leasing Inc. The lease calls for annual lease payments of $$169,000,$ payable at the beginning of each lease year. Yvan's IBR is $5\%.$ Yvan does not know the lessor's interest rate. The fair value of the equipment is $$694,000.$ Yvan depreciates equipment on a straight$-$line basis, taking a full year's depreciation in the year of acquisition.

$($PV of $$1,$ PVA of $$1,$ and PVAD of $$1.)($Use appropriate factor$($s$)$ from the tables provided.$)$

Required:

Prepare the lease liability amortization schedule for Yvan.

$\backslash$table$[[$Year$,\backslash$table$[[$Opening$],[$balance$]],\backslash$table$[[$Interest @$],[5\%$