6 on 1 January 2019, Feebie Bhd. entered into a 3-year lease agreement with Strata Bhd. to lease a dyeing machine. The machine has a fair value of RM34,350 at that date. According to the agreement, Feebie Bhd, agreed to pay RM12,000 on 31 December every year throughout the lease period. On 31 December 2021, the machine is to be returned to Strata Bhd, and its residual value is expected to be RM6,000. Feebie Bhd. has agreed to guarantee the expected residual value at 31 December 2021. The interest rate implicit in the lease is 10%. The machine has a useful life of 3 years and is depreciable on a straight-line basis. Required: Assuming Feebie Bhd applies Paragraphs 22-49 of MFRS 16: (a) Prepare the related journal entries for the year 2019 in the books of Feebie Bhd