On January $1,2024,$ Harlon Consulting entered into a three$-$year lease for new office space agreeing to lease payments of $$6,800$ in $2024,$ $$9,600$ in $2025,$ and $$12,400$ in $2026.$ Payments are due on December $31$ of each year with the first payment being made on December $31,2024.$ Harlon is aware that the lessor used a $5\%$ interest rate when calculating lease payments.Answer is complete but not entirely correct.

$\backslash$table$[[$No$,$Date,General Journal,Debit,Credit$],[1,$January $01,2024,$Right$-$of$-$use asset,diamond,$20,652,],[,$Lease payable,$,,20,652$

Required:

$1-4.$ Prepare the appropriate entries for Harlon Consulting on January $1,2024,$ December $31,2024,2025$ and $2026$ to record the lease.

Note: Use tables, Excel, or a financial calculator. If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Round your intermediate and final answers to nearest whole dollar. $($FV of $$1,$ PV of $$1,$ FVA of $$1,$ PVA of $$1,$ FVAD of $$1$ and PVAD of $$1)$