On January 1, 2021. Harion Consulting entered into a three-year lease for new office space agreeing to lease payments of $6,100 in 2021, $8,200 in 2022 and $10,300 in 2023. Payments are due on December 31 of each year with the first payment being made on December 31, 2021. Harlon is aware that the lessor used a 4% interest rate when calculating lease payments. (FV of $1. PV of $1, FVA of $1. PVA of $1. FVAD of $1 and PVAD of $1 (Use appropriate factor(s) from the tables provided.) Required: 1-4. Prepare the appropriate entries for Harlon Consulting on January 1, 2021, December 31, 2021, 2022 and 2023 to record the lease. (If no entry is required for a transaction/event, select "No journal entry required in the first account field. Round your intermediate and final answers to nearest whole dollar.) View transaction list Journal entry worksheet