On January 1, 2020, Carla Vista Ltd., which uses ASPE, sold a truck to Sheridan Finance Corp. for $50,000 and immediately leased it back. The truck was carried on Carla Vistas books at $40,000, net of $19,500 of accumulated depreciation. The term of the lease is five years, and title transfers to Carla Vista at lease end. The lease requires five equal rental payments of $13,190, with each payment made at year end. The appropriate rate of interest is 10%, and the truck has a useful life of five years with no salvage value. Prepare Carla Vistas 2020 journal entries including any year-end adjusting entries at December 31, 2020. (Credit account titles are automatically indented when the 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.)