Deal Leasing leased equipment to Hand Company on January 1, 2018. The lease payments were calculated to provide the lessor a 10% return. Nine annual lease payments of $65,000 are due at the beginning of each year beginning January 1, 2018. The present value of an annuity due of $1 at 10 for Nine periods is 6.33493.

Please provide journa entry for Record the lease, Record the cash payment, Record accrued interest, and Record the amortization expense