Rick Kleckner NV recorded a right-of-use asset for €300,000 as a result of a lease on December 31, 2021. Kleckner’s incremental borrowing rate is 8%, and the implicit rate of the lessor was not known at the commencement of the lease. Kleckner made the first lease payment of €48,337 on December 31, 2021. The lease requires 8 annual payments. The equipment has a useful life of 8 years with no residual value. Prepare Kleckner’s December 31, 2022, entries.