On January 1, 2021, Robertson Construction leased several items of equipment under a two-year operating lease agreement from Jamison Leasing, which routinely finances equipment for other firms at an annual interest rate of 5%. The contract calls for four rent payments of $41,000 each, payable semiannually on June 30 and December 31 each year. The equipment was acquired by Jamison Leasing at a cost of $361,000 and was expected to have a useful life of 5 years with no residual value. Both firms record amortization and depreciation semi-annually. (EV of $1. PV of $1. EVA of $1. PVA of $1. EVAD of $1 and PVAD of S1) (Use appropriate factor(s) from the tables provided.) Required: Prepare the appropriate journal entries for the idssee from the beginning of the lease through the end of 2021. (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 the nearest whole dollar) View transaction list Journal entry worksheet 1 Record the beginning of the lease for Robertson Construction Note: Enter debits before credits Date General Journal Debit Credit January 01, 2021 Record entry Clear entry Clear entry View general Journal