Payment	Cash Payment	Interest	Decrease in Balance	Outstanding Balance
				$87,867
1	$13,000	$0	$13,000	74,867
2	13,000	7,487	5,513	69,354
3	13,000	6,935	6,065	63,289
4	13,000	6,329	6,671	56,618
5	13,000	5,662	7,338	49,280
6	13,000	4,928	8,072	41,208
7	13,000	4,121	8,879	32,329
8	13,000	3,233	9,767	22,562
9	13,000	?	?	?
10	13,000	?	?	0

What amount would the lessee record as annual amortization on the right of use asset using the straight line method?

A) $13,000

B) $7,487

C) $8,787

D) $8,851