of the payments due under the lease is $26,545, and the lease agreement is classified as an operating lease. Prepare the journal entries for the lessee at the commencement of the lease. \begin{tabular}{||l|l|l|l|l||} \hline Account & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} Prepare the entry for the first annual lease payment made on January 1. (Record debits first, then credits. Exclude explanations from any journal entries.)