Mizen Ltd, acquired medical equipment under a five-year finance lease agreement from Omron. The lease is to commence on 1 January 2021. The medical equipment had a present value of $210,728. The implicit rate of interest on the medical equipment was 9% per annum. The lease involved a total of five payments. Four annual payments on 31 December each year of $50,000 and an additional final payment at the end of the lease of $75,000 on 30 June 2025. The medical equipment had an estimated useful life of eight years. Required: Answer the following four questions in the spaces provided 15a) Mizen Ltd Record the General Journal entries relating to the lease in the first year ending 30 June 2022 for Mizen Ltd.