On January 1. 2021, Santee Company leased equipment, with a fair value of $25.771 and cost of $20,000, to Bellimoso Company under a 3 -year lease. The economic life of the asset is 4 years. The present value of the lease payments equals $25,771 and $10,000 in annual lease payments are due at the end of each year of the lease. An implied rate of 8% is assumed. What entry does the lessor make on January 1,2021