#2) On January 1, 2020, Goldman Corporation signed an eight-year capital lease on an office building requiring annual lease payments of $7,500, with the first payment due immediately. Annual lease payments are made each January 1. The present value of the seven future lease payments at 10% interest per year is $36,510. The building is expected to have a 10 year life. The lease contains an option for the lessee to purchase the office building for $1 at the end of the lease. Required: Record the following journal entries for Goldman Corporation (explanations are not required): (15 marks) a) The signing of the lease and the payment of the first annual lease payment. b) Amortization on the leased asset using straight-line amortization at December 31, 2020. c) The interest accrual on the capital lease at December 31, 2020. d) The second lease payment on January 1, 2021