Crane Co. as lessee records a finance lease of machinery on January 1, 2021. The seven annual lease payments of $819.000 are made at the end of each year. The present value of the lease payments at 9% is $4,122,000. Crane uses the effective interest method of amortization and sum-of-the-years-digits depreciation (no residual value) Prepare all of Crane's journal entries for 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit (To record the lease) (To record the first lease payment) (To record deprecation)