On January 1, 2023, Sunland Ltd. entered into an agreement to lease a truck from Sunland Ltd. Both Sunland and Sunland use IFRS. The details of the agreement are as follows: 1. There are no abnormal risks associated with the collection of lease payments from Sunland. 2. There are no additional unreimbursable costs to be incurred by Sunland in connection with the leased truck. 3. At the end of the lease term, Sunland sold the truck to a third party for $3,295, which was the truck's fair value at December 31, 2025. Sunland paid Sunland the difference between the residual value guarantee of $3,580 and the proceeds obtained on the resale. 4. Sunland knows the interest rate that is implicit in the lease. 5. Sunland knows the amount of executory costs included in the minimum lease payments. 6. Sunland uses straight-line depreciation for its trucks with the residual value guarantee of $3,580 for the leased truck. Prepare the journal entries that Sunland would make on January 1,2023 , and the adjusting journal entries at December 31,2023 , to record the annual interest income from the lease arrangement, assuming that Sunland has a December 31 fiscal year end. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 5,275.) On January 1, 2023, Sunland Ltd. entered into an agreement to lease a truck from Sunland Ltd. Both Sunland and Sunland use IFRS. The details of the agreement are as follows: 1. There are no abnormal risks associated with the collection of lease payments from Sunland. 2. There are no additional unreimbursable costs to be incurred by Sunland in connection with the leased truck. 3. At the end of the lease term, Sunland sold the truck to a third party for $3,295, which was the truck's fair value at December 31, 2025. Sunland paid Sunland the difference between the residual value guarantee of $3,580 and the proceeds obtained on the resale. 4. Sunland knows the interest rate that is implicit in the lease. 5. Sunland knows the amount of executory costs included in the minimum lease payments. 6. Sunland uses straight-line depreciation for its trucks with the residual value guarantee of $3,580 for the leased truck. Prepare the journal entries that Sunland would make on January 1,2023 , and the adjusting journal entries at December 31,2023 , to record the annual interest income from the lease arrangement, assuming that Sunland has a December 31 fiscal year end. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 5,275.)