capital lease (review of L1) interest, guidance, liability, including, understand

luckygiftvn

I am able to understand the calculations for a finance lease - however, I am not able to see how the book values (when increasing as asset) and the lease liability (when increasing the liability) balances for each of the given year. I have tried working through the I/S by including RE since both the depreciation and interest expenses are impacted - yet still they do not balance.

Can you please provide some guidance? Thanks.

References:
1) Schweser FRA, pg. 52, "Example: Accounting for a finance lease",
2) CFAI FRA, pg. 100, Example 13