e 0 68000 15852.19 3824.173 Account Titles and Explanation Right-of-Use Asset Lease Liability (To record the lease) Lease Liability Cash (To record the first lease payment) Interest Receivable Interest Revenue (To record interest expense) Interest Expense Lease Liability (To record amortization of the right-of-use asset) Lease Liability Interest Expense Interest Expense Lease Liability Cash Amortization Expense Right-of-Use Asset (To record interest expense) Interest Receivable Interest Revenue (To record amortization of the right-of-use asset) Debit 68000 15852.19 3824.173 3082.338 Credit > > > > 0 > > 1 1 > 3082.338