The explanation to your solution is as below:

Part A: Lease Payment Schedule: The Lease Payment Schedule is correcly prepared except for the last line (numbered 5) in the schedule. In this line, showing a figure of -599.27 in the column for Reduction in Ending Lease Liability is not correct. The reason is that at the end of the 5th year, only the payment of the salvage value of  $6591.97 is payable. When interest of $599.27 is added to the ending lease liability at the end of the 4th tear ($5992.70), the figure becomes $6591.97, rounded to $6592, which is the salvage value payable. Hence, please remove this figure of -599.27 from the last line of Lease Payment Schedule.

The journal entries as on 1 July, 2015 are correct. As this is a capital lease, SBW Goalposts will create a lease lasset on its books to record the leased asset while, at the same time, also recording the lease liability (a contra account) since the ownership of the asset does not vest with the company yet. The payment is correctly recorded as there will be no interest expense for the first year as the payment is made at the beginning of the year.

The journal entries as on 30 June, 2016 are correct but use the account titles Lease Amortization and Accumulated Lease Amortization to differentiate these accounts as there can be different types of assets amortization accounts in a company. Since this is a capital lease and, the depreciation of the asset would be recorded over its useful life. The leasehold asset has a cost of $100,000, useful life of 10 years and a salvage value of $10,000 The lease amortization will be done for ($100,000 - $10000) / 10 = 9,000 every year at the end of the year.  

The journal entries as on 30 June, 2020 will be for (1) the payment of salvage value of 6592 and (2) annual Lease Amortization as below:

Debit Credit

30 June, 2016 Dr. Lease Liability 6,592

Cr, Cash 6,592

Dr. Lease Amortization 9,000

Cr, Accumulated Lease Amortization   9,000