On January 1, 2017, Ayayai Distributiors sold a warehouse to Jamble Leasing for $711,000 and immediately leased it back. The warehouse was carried on Ayayai books at $293,000. The term of the lease is 20 years, and title transfers to Ayayai at lease-end. The lease requires 20 equal rental payments of $72,417 at the end of each year. The appropriate rate of interest is 8%, and the truck has a useful life of 20 years with no salvage value. Prepare Ayayais 2017 journal entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit enter an account title To record sale enter a debit amount enter a credit amount enter an account title To record sale enter a debit amount enter a credit amount enter an account title To record sale enter a debit amount enter a credit amount (To record sale) enter an account title To record lease enter a debit amount enter a credit amount enter an account title To record lease enter a debit amount enter a credit amount (To record lease) enter an account title To record depreciation enter a debit amount enter a credit amount enter an account title To record depreciation enter a debit amount enter a credit amount (To record depreciation) enter an account title To amortize profit on sale-leaseback enter a debit amount enter a credit amount enter an account title To amortize profit on sale-leaseback enter a debit amount enter a credit amount (To amortize profit on sale-leaseback) enter an account title To record rental payment enter a debit amount enter a credit amount enter an account title To record rental payment enter a debit amount enter a credit amount enter an account title To record rental payment enter a debit amount enter a credit amount (To record rental payment)