On January 1, 2011, Hanlin Corporation agrees to lease a piece of equipment for an annual payment of $3,000 with the first payment being made immediately. The lease will run for 4 years and the life of the equipment is 6 years. Hanlin's incremental borrowing rate is 9 percent. No bargain purchase option exists, the ownership of the equipment will not be transferred to Hanlin at the end of the lease, there is no alternative use for the asset, and the payments do not approximate the fair value of the equipment. 

What will be the entry made to record the first lease payment on January 1, 2011?