On January 1, 2021. Santee Compary leased equipment; with a fair value of $25.771 (cost $20.000 ). to Bellimoso Company tinder a 3 -year tease. The economic.lie of the asset is 4 years. The present value of the lease payments equals $25.771 and $10.000 in annual fease payments are due at the end of each year of the lease. An implied rate of 8% is assumed. What entry does the lessee make every year to write off the leased asset