Data Warehouse Corporation recorded a right-of-use asset for $210,000 as a result of a finance lease on December 31, 2016. Data Warehouses incremental borrowing rate is 8%, and the implicit rate of the lessor was not known at the commencement of the lease. Data Warehouse Corporation made the first lease payment of $48,700 on December 31, 2016. The lease requires 5 annual payments. The equipment has a useful life of 5 years with no residual value. Prepare Data Warehouse Corporations December 31, 2017 adjusting entries.