On January 1, 2020, Throm Inc. entered into an agreement to lease 20 computers from Drummond Electronics. The terms of the lease agreement require three annual rental payments of $20,000 beginning December 31, 2020. The present value of the lease payments is $49,735. Throm considers this a finance lease. Prepare the journal entry to record the lease agreement on the books of Throm Inc. on January 1, 2020.