Brief Exercise 20-11 Sunland Corporation, which uses ASPE, enters into a 6-year lease of equipment on September 13, 2017 that requires 6 annual payments of $25,000 each, beginning September 13, 2017. In addition, Sunland guarantees the lessor a residual value of $14,000 at lease end. The equipment has a useful life of 6 years. Click here to view the factor table Using tables, a financial calculator, or Excel functions, calculate the amount of the capital lease and prepare Sunland's September 13, 2017 journal entries, assuming an interest rate of 8%. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Round factor values to 5 decimal places, e.g. 1.25124 and final answers to O decimal places, e.g. 5,275.)