On January 1, 2017, Roma Company leased a tractor. The lease agreement qualifies as a capital lease and calls for payments of $10,000 per year (payable each year on January 1, starting in 2018) for eight years. The annual interest rate on the lease is 10%. Roma Company uses a calendar-year reporting period. Prepare the journal entry for January 1, 2017, to record the leasing of the tractor: Prepare the journal entry for December 31, 2017, to recognize the interest expense for the year 2017. Prepare the journal entry to record the first lease payment