On January 1, 2021, Harlon 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. (EV of $1. PV of $1. EVA of $1. PVA of $1, EVAD 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.) Answer is complete but not entirely correct. No Date General Journal Debit Credit 1 January 01, 2021 Right-of-use asset 22,603 Lease payable 22,603 2 December 31, 202 Interest expense Lease payable Cash 000 3 December 31, 202 Amortization expense. Right-of-use asset 904 5,196 6,100 7,534 7,534 4 5 December 31, 202 Interest expense Lease payable Cash December 31, 202 Amortization expense Right-of-use asset 6 December 31, 202 Interest expense Lease payable Cash 00 000 00 696 7,504 ( 8,200 7,534 7,534 396 9,904 10,300 7 December 31, 202 Amortization expense 7,534 Right-of-use asset 7,534