Crane Company specializes in leasing large storage units to other businesses. Crane entered a contract to lease a storage unit to Blossom, Inc. for 4 years when that particular storage unit had a remaining useful life of 5 years. The fair value of the unit was $13,000 at the commencement of the lease on January 1.2025. The present value of the five equal rental payments of $3,324 at the start of each year, plus the present value of a guaranteed residual value of $1,000, equals the fair value of $13,000, Crane's implicit rate of return on the lease of 6%. The following is a correct. complete amortization schedule created by Crane. Given the above schedule, make the appropriate entries at December 31,2028 , to record the accrual of interest and the return of the storage unit to Crane (assuming the unit is returned on December 31,2028 , at the expected and guaranteed residual value of $1,000 ). (List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)