BE21.20 (LO2) Indiana Jones NV enters into a 6-year lease of equip- December 31, 2018, which requires six annual payments of 40,000 each, beginning December 31, 2018. In addition, Indiana Jones guarantees the lessor a residual value of 20,000 at the end of the lease. However, Indiana Jones believes it is probable that the expected residual value at the end of the lease term will be 10,000. The equipment has a useful life of 6 years. Prepare Indiana Jones' December 31, 2018, journal entries, assuming the implicit rate of the lease is 6% and this is known to Indiana Jones