P15-6A Journalize the following transactions of Berkshire Properties, Inc.: 20X1 Jan. 1 1 July 1 Dec. 31 Dec. 31 Issued $400,000 of 9%, ten-year bonds payable at 97. Signed a five-year capital lease on equipment. The agreement requires annual lease payments of $20,000, with the first payment due immediately. The liability for the four remaining lease payments is $60.750. Paid semiannual interest and amortized discount by the straight-line method on 9% bonds payable. Accrued semiannual interest expense. and amortized discount by the straight- line method on 9% bonds payable. Recorded depreciation on leased equipment.