On January 1.2022. Cullumber inc entered into an agreement to lease 20 computers from Drummond Electronics. The terms of the lease agreement require three annual rental pahents of \\( \\$ 23,000 \\) (including \10 interest) beginning December 31,2022 . The present value of the three rental payments is \\( \\$ 57,196 \\), Cullumber considers this a finance lease. Prepare the journal entry to record the lease agreement on the books of Cullumber Inc. on January 1.2022. (Credit account titles are outomotically indented when amount is entered Do not indent manually)