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 $55,000 each, payable semiannually on June 30 and December 31 each year. The equipment was acquired by Jamison Leasing at a cost of $375,000 and was expected to have a useful life of five years with no residual value. Both firms record amortization and depreciation semi-annually. Required: Prepare the appropriate journal entries for the lessor (Jamison Leasing) 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.) No 1 Date June 30, 2021 Answer is not complete. General Journal Amortization expense Lease payable 2 June 30, 2021 Interest expense Lease payable Cash Debit 206,908 Credit 206,908 x 5,173 49,827 55,000 x 3 December 31, 202 Amortization expense Accumulated depreciation 3,927 51,073 55,000 4 December 31, 202 Amortization expense 51,073 x Accumulated depreciation 51,073