Chunky Cheese Pizza has $61.3 million in bonds payable. The bond indenture states that the debt to equity ratio cannot exceed 3.15. Chunkys total assets are $201.3 million, and its liabilities other than the bonds payable are $91.3 million. The company is considering some additional financing through leasing.

3. The company enters a lease agreement requiring lease payments with a present value of $6.3 million. Record the lease. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Enter your answer in millions. (i.e., $5,500,000 should be entered as 5.5).)