On January 1, 2022. Sandhill Inc. entered into an agreement to lease 20 computers from Drummond Electronics. The terms of the lease agreement require three annual rental payments of $30,000 (including 10% interest) beginning December 31, 2022. The present value of the three rental payments is $74,604. Sandhill considers this a finance lease. Prepare the journal entry to record the lease agreement on the books of Sandhill inc on January 1, 2022. (Credit account titles are outomatically indented when amount is entered. Do not indent manually.)