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 $46,000 each, payable semiannually on June 30 and December 31 each year. The equipment was acquired by Jamison Leasing at a cost of $366.000 and was expected to have a useful life of 5 years with no residual value. Both firms record amortization and depreciation sembannually. (EV of \$1. PV of \$1. EVA of \$1. PVA of S1, EVAD of S1 and PVAD of \$1) (Use appropriote factor(s) from the tables provided.) Required: Prepare the appropriate joumal 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 journol entry required" in the first account field. Round your intermediate and final answers to the nearest whole dollor.) 1 Record the beginning of the lease for Robertson Construction. 2 Record the lease payment and interest expense for Robertson Construction. 3 Record the amortization expense for Robertson Construction. 4 Record the lease payment and interest expense for Robertson Construction. 5 Record the amortization expense for Robertson Construction. Note : = journal entry has been entered