On January 1, 20X1, Laketown Company (the user) leased a truck for a seven-year period under a FINANCE LEASE and agreed to pay an annual lease payment of $6,000 at the end of each year. The interest rate associated with this finance lease is 12% compounded annually. On December 31, 20X1, Laketown made the first $6,000 payment as scheduled. Which ONE of the following should be included in the journal entry to record the payment of the FIRST $6,000 payment on December 31, 20X1? DEBIT to Interest Expense for $6,000 DEBIT to Interest Expense for $3,286 DEBIT to Lease Liability for $6,000 DEBIT to Interest Expense for $2,714