OPERATING LEASE United Cellular Systems leased a satellite transmission device from Pinnacle Leasing Services on January 1, 2021. Pinnacle paid $800,00o for the transmission device. Its fair value is...

In the book it give the solution and the present value of period lease payments is ($120,000*5.21236) $625,483. On the present value tables provided, I am not understanding how it came up wtih 5.21236.

Extracted text: OPERATING LEASE United Cellular Systems leased a satellite transmission device from Pinnacle Leasing Services on January 1, 2021. Pinnacle paid $800,00o for the transmission device. Its fair value is $800,000. Terms of the Lease Agreement and Related Information: Lease term 3 years (6 semiannual periods) Semiannual lease payments $120,000 at beginning of each period Economic life of asset 5 years Interest rate 12% Required: 1. Prepare the appropriate entries for both United Cellular Systems and Pinnacle Leasing Services on January 1, 2021, the beginning of the lease. 2. Prepare an amortization schedule that shows the pattern of interest expense for United Cellular Systems and interest revenue for Pinnacle Leasing Services over the lease term. 3. Prepare the appropriate entries to record the second lease payment on July 1, 2021, and adjusting entries on December 31, 2021 (the end of both companies' fiscal years). 4. What will United Cellular Systems report in its income statement in connection with the lease for the year ended December 31, 2021?