Brief Exercise 21-9 Indiana Jones Corporation enters into a 6-year lease of equipment on January 1, 2014, which requires 6 annual payments of $40,760 cach, beginning January 1, 2014. In addition, Indiana Jones guarantees the lessor a residual value of $18,240 at lease-end. The equipment has a useful life of 6 years. Prepare Indiana Jones' January 1, 2014, journal entries assuming an interest rate of 11%. (Credit accoun titles are automaticaly indented when amount is entered. Do not indent manually. Round preser value factor calculations to 5 decimal places, e.g. 1.25124 and the final answer to O decimal plac e.g. 58,971.)