On January 1, 2011, Iniesta Animation sold a truck to Robben Finance for €33,000 and immediately leased it back. The truck was carried on Iniesta’s books at €28,000. The term of the lease is 5 years, and title transfers to Iniesta at lease-end. The lease requires five equal rental payments of €8,705 at the end of each year. The appropriate rate of interest is 10%, and the truck has a useful life of 5 years with no residual value. Prepare Iniesta’s 2011 journal entries.