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 is $9\%.$ The commencement of thr lease is $1$ April $2021.$ Asset is depreciated over $4$ years $.$ The tax rate is $28\%.$ Lease payments are allowed as a deduction when oaid. Profit before tax is R$600000.$ Journalise the transactions for the year wnded $31$ december $2021$