On January $1$ of this year, Google Corporation leased a package of high$-$speed servers by signing a five$-$year finance lease. Lease payments of $$300,000$ are due at the end of each year. Google uses the straight$-$line method to amortize leased assets and the effective interest rate method to amortize lease liabilities. Assume that the appropriate annual discount rate is $9$ percent. Prepare the journal entries to record the reduction of the lease asset and the lease liability on December $31,$ Year $2.$