Brief Exercise 21A-7 Windsor Corporation recorded a right-of-use asset for $240,300 as a result of a finance lease on December 31, 2016, Windsor's incremental bomowing rate is 13%, and the implicit rate of the lessor was not known at the commencement of the lease. Windsor made the first lease payment of $41,44 on on December 31 /016 he lease iegures g annual payments. The equipment has a useful e o 9 vears with no residual value. Prepare Windsor's December 31, 2017, entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 0 decimal places e.g. 5,275.) Date Account Titles and Explanation Debit Credit December 31, 2017 (To record interest expense) December 31, 2017 To record amortization of the right-of-use asset)