On January 1, 2018, 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 $56,000 each, payable semiannually on June 30 and December 31 each year. The equipment was acquired by Jamiso Leasing at a cost of $376,000 and was expected to have a useful life of 6 years with no residual value. Both firms record amortizatio and depreciation semi-annually. (FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1) (Use appropriate factor(s) fron the tables provided.) Required: Prepare the appropriate journal entries for the lessee from the beginning of the lease through the end of 2018. (If no entry is require for a transaction/event, select "No journal entry required" in the first account field. Round your answers to the nearest whole dollar amounts.) View transaction list Journal entry worksheet 2 3 4 Record the beginning of the lease for Robertson Construction. Note: Enter debits before credits. Debit Date General Journal Credit January 01, 2018 dollar amounts.) View transaction list Journal entry worksheet 2 3 4 Record the lease payment and interest expense for Robertson Construction Note: Enter debits before credits. Date General Journal Debit Credit June 30, 2018 Record entry Clear entry View general journal dollar amounts.) View transaction list Journal entry worksheet 2 3 4 Record the amortization expense for Robertson Construction Note: Enter debits before credits. Date General Journal Debit Credit June 30, 2018 Record entry Clear entry View general journal dollar amounts.) View transaction list Journal entry worksheet 2 3 4 Record the lease payment and interest expense for Robertson Construction Note: Enter debits before credits. Date General Journal Debit Credit December 31, 2018 View general journal Record entry Clear entry dollar amounts.) View transaction list Journal entry worksheet 2 3 4 Record the amortization expense for Robertson Construction Note: Enter debits before credits. Date General Journal Debit Credit December 31, 2018 View general journal Record entry Clear entry