On January 1, 2016, Renee Corp., a lessee, signed a five-year capital lease for new equipment. The lease requires annual payments of 8,000. The first payment is due December 31, 2016. Renee guaranteed a residual value of 2,000. On December 31, 2020, Renee returned the asset to the lessor, and the asset was appraised at a value of 1,500. Renee should record which of the following on December 31, 2020/