On January 1, 2021, Rick's Pawn Shop leased a truck from Corey Motors for a six-year period with an option to extend the lease for three years, Rick's had no significant economic incentive as of the beginning of the lease to exercise the 3-year extension option Annual lease payments are $13,000 due on December 31 of each year, calculated by the lessor using a 6% interest rate. The agreement is considered an operating lease. (EV of $1. PV of $1. EVA of $1. PVA of $1. FVAD OS1 and PVAD [S1) (Use appropriate factor(s) from the tables provided.) Required: 1. Prepare Rick's Journal entry to record for the right-of-use asset and lease liability at January 1, 2021 2. Prepare the journal entries to record interest and amortization at December 31, 2021