MNO Ltd leases an asset as a lessee.

The lease agreement is for $6$ years.

Lease instalments of R$145545$ made at the beginning of the period and interest rate is $9\%$

The commencement of the lease is $1$ April $2021$

Asset is depreciated over $4$ years

The tax rate is $28\%.$

Lease payments are allowed as a deduction when paid.

Profit before tax is R$600000$

Journalise the transactions for the year ended $31$ December $2021($Journal narrations are required$)$