On January 1, 2024, Robertson Construction leased several items of equipment under a two-year operating lease agreement from Jamison Leasing, which routinely finances equipment for other firms at an annual interest rate of 4%. The contract calls for four rent payments of $53,000 each, payable semiannually on June 30 and December 31 each year. The equipment was acquired by Jamison Leasing at a cost of $373,000 and was expected to have a useful life of 5 years with no residual value. Both firms record amortization and depreciation semi-annually. Note: Use tables, Excel, or a financial calculator. (FV of \$1, PV of \$1, FVA of \$1, PVA of \$1, FVAD of \$1 and PVAD of \$1) Required: Prepare the appropriate journal entries for the lessee from the beginning of the lease through the end of 2024. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your intermediate and final answers to the nearest whole dollar. Journal entry worksheet \begin{tabular}{l|c|} Record the beginning of the lease for Robertson Construction. \\ Re \end{tabular} Note: Enter debits before credits. Journal entry worksheet Record the lease payment for Robertson Construction. Note: Enter debits before credits. Record the amortization or depreciation expense for Robertson Construction. Note: Enter debits before credits, Journal entry worksheet Record the lease payment for Robertson Construction. Note: Enter debits before credits. Record the amortization or depreciation expense for Robertson Construction. Note: Enter debits before credits