21. On January 1, 2021, Holbrook Company leased a truck under a 5 year capital lease agreement. The annual payments of $68,000 begin on January 1, 2021, the inception of the lease. The interest rate is 6%. Required: Prepare a lease amortization schedule and the appropriate journal entries for Holbrook Company for 2021. Record the initial lease, the first payment, and the accrued interest at December 31, 2021