Brief Exercise 21-4 Marin Corporation recorded a capital lease at $404,100 on January 1, 2017. The interest rate is 10%. Marin Corporation made the first lease payment of $63,789 on January 1, 2017. The lease requires 9 annual payments. The equipment has a useful life of 9 years with no salvage value Assume that at December 31, 2017, Marin made an adjusting entry to accrue interest expense of $34,031 on the lease Prepare Marin's January 1, 2018, journal entry to record the second lease payment of $63,789. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 5,125.) Date Account Titles and Explanation Debit Credit January 1, 2018