Carla Vista Corporation owned a manufacturing facility. Carla Vista had purchased the building for $9,000,000, and had recorded $5,160,000 depreciation on the facility. On January 1, 2023, Carla Vista sold the building to Sandhill Ltd. for $4,752,000, and then immediately signed a 25 -year agreement to lease back the building for annual payments of $412,187, due at the start of each year. Title to the building would return to Carla Vista at the conclusion of the lease. Sandhill's implied interest rate, which was known to Carla Vista, was 8%. Prepare the journal entries to be recorded by Carla Vista for the 2023 fiscal year and January 1, 2024 payment (assuming a Decemb 31 year-end, and that Carla Vista follows ASPE). (List all debit entries before credit entries. Credit account titles are automatically indentec when the amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 5,275. If no entry is required, select "No entry" f the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.)