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 $60,000 each, payable semiannually on June 30 and December 31 each year. The equipment was acquired by Jamison Leasing at a cost of $380,000 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 S1. EVA of $1. PVA of SI. FVAD of S1 and PVAD of 51) (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) View transaction list Journal entry worksheet 1 2 3 5 Record the beginning of the lease for Robertson Construction Note Enter debits before credits General Journal Din January 01, 2021 Debit Credit Becord entry Clear entry View general jurnal