On January $1,2024,$ Robertson Construction leased several items of equipment under a two$-$year operating lease agreement from Jamison Leasing, which routinely finances equipment for other firms at an annual interest rate of $4\%.$ The contract calls for four rent payments of $$53,000$ each, payable semiannually on June $30$ and December $31$ each year. The equipment was acquired by Jamison Leasing at a cost of $$373,000$ and was expected to have a useful life of five years with no residual value. Both firms record amortization and depreciation semi$-$annually.

Required:

Prepare the appropriate journal entries for the lessor $($Jamison Leasing$)$ from the beginning of the lease through the end of $2024.$