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 4%. The contract calls for four rent payments of $44,000 each, payable semiannually on June 30 and December 31 each year. The equipment was acquired by Jamison Leasing at a cost of $364,000 and was expected to have a useful life of five years with no residual value. Both firms record amortization and depreciation semi-annually. complete the 4 necessary journal entries.