Decenber 31.2025 . The fair value of the equpent at cormencement of the lease is $131.520. The Prypare EBMs Docember 31,2024, joumal entries at coeminencement of the lease (List all debit entries before credit entries. Credit account titles ere automatically iadented when amount is entered, De net indent manually if ne entry is required, select "No Latry" for the account tivler and enter of for the emounts. For calculation purposes, use 5 deciand places as disployed in the factor table provided and round final answers to 0 decimel ploces e.s. 5.275. Click here to view facior tables