LO3) Geiberger AG manufactures drones. On Decem- ber 31, 2018, it leased to Althaus SA a drone that had cost 120,000 to manufacture. The lease agreement covers the 5-year useful life of the drone and requires five equal annual rentals of 40,800 payable each December 31, beginning December 31, 2018. An interest rate of 8% is implicit in the lease agreement. Collectibility of the rentals is probable. Prepare Geiberger's December 31, 2018, journal entries. BE211(LO3) Use the information for Geiberger AG from BE21.11. except assume the collectibility of the rentals is not probable. Prepare any journal entries for Geiberger on December 31, 2018