On January 1, 2021, Spackmon Company entered into a lease for a truck with a payment of $13,000 per year for 4 years. The expected life of the truck is 5 years, and the first payment will be made immediately. Spackmon could obtain a loan for a similar amount at a rate of 10% per year. Required: A. Record the lease liability and the first payment on January 1, 2021. B. Record the amortization on the leased asset for 2021. C. Record interest for 2021 on the lease. D. Record the lease payment on January 1, 2022. Your answers to this problem should be placed in the space below this line. A Date Jan. 1, 2021 Account Name Debit Credit 1-Jan-21 B Date Dec. 31, 2021 Account Name Debit Credit C Date Dec. 31, 2021 Account Name Debit Credit D Date Jan. 1, 2022 Account Name Debit Credit