A. Marin Corporation recorded a right-of-use asset for $214,400 as a result of a finance lease on December 31, 2019. Marins incremental borrowing rate is 10%, and the implicit rate of the lessor was not known at the commencement of the lease. Marin made the first lease payment of $36,535 on on December 31, 2019. The lease requires 8 annual payments. The equipment has a useful life of 8 years with no residual value. Prepare Marin's December 31, 2020, entries