BE21.13/LO3) Kubby NV specializes in leasing large storage units er businesses. Kubby entered a contract to lease a storage unit to Riskey Ltd. for 4 years when that particular storage unit had a re- maining useful life of 5 years. The fair value of the unit was 10,000 at the commencement of the lease on January 1, 2019. The present value of the five equal rental payments of 2,507 at the start of each year, plus the present value of a guaranteed residual value of 1,000, equals the fair value of 10,000, Kubby's implicit rate of return on ease of 6%. The following is a correct, complete amortization the l schedule created by Kubby Interest (6%) on Outstanding Reduction Balance Lease Date of Lease of Lease Payment Lease Receivable Receivable Receivable 1/1/20 1/1/21 1/1/22 12/31/22 2,507 2,507 2,507 2,507 1,000 11,028 450 326 195 57 1,028 2,507 2,057 2,181 2,312 943 10,000 10,000 7,493 5,436 3,255 943 0 Given the above schedule, make the appropriate entries at December 31, 2022, to record the accrual of interest and the return of the storage unit to Kubby (assuming the unit is returned on December 31, 2022, at the expected and guaranteed residual value of 1,000)