ADCO Pty $($Ltd$)$ leases a laptop from Computer Inc for a period of $24$ months. This lease qualifies as a lease of a low value asset, and thus qualifies for the recognition exemption.

ADCO Pty $($Ltd$)$ chooses to apply the recognition exemption to this lease.

The lease payment is R$1200$ per month for the first year $(2021)$ and R$1500$ per month for the second year $(2022).$ The lease commenced on $01$ April $2021.$ ADCO Pty $($Ltd$)$ has a $31$ December year end.

Required: Show the journal entries in ADCO Pty $($Ltd$)$s general ledger for $2021$ and $2022$ financial years.