On January 1, 2021, Jackmon Company entered into a lease for a car with a payment of $13,000 per year for 4 years. The expected life of the car is 5 years, and the first payment will be made immediately. Jackmon could obtain a loan for a similar amount at a rate of 10% per year. Required: A. Record the lease liability and the first payment on January 1, 2021. B. Record the amortization on the leased asset for 2021. C. Record interest for 2021 on the lease. D. Record the lease payment on January 1, 2022