Cannot figure out how to get the last numbers for jan.1

Keller Corporation (the lessee) entered into a general equipment lease with Dallo Company (the lessor) on January 1 of Year 1. The following information pertains to this lease agreement: 1. The equipment reverts back to the lessor at the end of the lease, and there is no bargain purchase option. 2. The lease term is 8 years and requires annual payments of $10,000 at the beginning of each year. 3. The fair value of the equipment at lease inception is $100,000. Assume that the present value of lease payments discounted at a 10% interest rate is $58,684.19. 4. The equipment has an estimated economic life of 20 years and has zero residual value at the end of this time. Required: Prepare the journal entry that Keller Corporation would make during the first year of the lease assuming that the lease is classified as an operating lease. PAGE 1 GENERAL JOURNAL Score: 67/75 ACCOUNT TITLE POST. REF. CREDIT DATE Jan. 1 Right-of-Use Asset Lease Liability DEBIT 58,684.19 Cash Dec. 31 Lease Expense 10,000.00 Right-of-Use Asset 5,131.58 4,868.42 Lease Liability