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 $50,000 each, payable semiannually on June 30 and December 31 each year. The equipment was acquired by Jamison Leasing at a cost of $370,000 and was expected to have a useful life of 5 years with no residual value. Both firms record amortization and depreciation semi-annually. (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: Prepare the appropriate journal entries for the lessee 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.) Journal entry worksheet 45> Record the beginning of the lease for Robertson Construction. Note: Enter debits before credits. Journal entry worksheet 5 Record the lease payment and interest expense for Robertson Construction. Note: Enter debits before credits. Journal entry worksheet Record the amortization expense for Robertson Construction. Note: Enter debits before credits. Journal entry worksheet 1 Record the lease payment and interest expense for Robertson Construction. Note: Enter debits before credits. the nearest whole dollar.) Journal entry worksheet 123 Record the amortization expense for Robertson Construction. Note: Enter debits before credits