On January 1, 2020, Sunland Ltd., which uses ASPE, sold a truck to Bramble Finance Corp. for $74,000 and immediately leased it back. The truck was carried on Sunland's books at $61,000, net of $30,000 of accumulated depreciation. The term of the lease is five years, and title transfers to Sunland at lease end. The lease requires five equal rental payments of $19,521, 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. Click here to view the factor table PRESENT VALUE OF 1. Click here to view the factor table PRESENT VALUE OF AN ANNUITY OF 1. Prepare Sunland's 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 o for the amounts.) Account Titles and Explanation Debit Credit Cash Accumulated Depreciation. Vehicles Vehicles Unearned Rent Revenue (To record sale of vehicle.) (To record sale of vehicle.) Right-of-Use Asset Lease Liability (To record inception of lease.) Interest Expense lease (To record depreciation expense.) Lease Liability cash (To record amortization of deferred profit.) Accumulated Depreciation - Vehicles Lease Liability (To record inception of lease.) Interest Expense lease (To record depreciation expense.) Lease Liability cash (To record amortization of deferred profit.) Accumulated Depreciation - Vehicles (To record lease payment.)