Novak Incorporated leases a piece of equipment to Windsor Corporation on January 1, 2017. The lease agreement called for annual rental payments of $5,441 at the beginning of each year of the 4-year lease. The equipment has an economic useful life of 6 years, a fair value of $26,400, a book value of $21,400, and both parties expect a residual value of $8,100 at the end of the lease term, though this amount is not guaranteed. Novak set the lease payments with the intent of earning a 6% return, and Windsor is aware of this rate. There is no bargain purchase option, ownership of the lease does not transfer at the end of the lease term, and the asset is not of a specialized nature. Prepare the lease amortization schedule(s) for Windsor for all 4 years of the lease