Opcap, Inc., a publicly traded company, recently entered in to a lease agreement on January 1 , Year 1 , for property to be used to operate a regional hamburger vending business. The lease was properly classified by the lessor and the lessee as an operating lease. Opcap is under contract to pay annual rental fees of $120,000 on each December 31 for 5 years. Select from the option list provided the journal entries, if any, for each event below. Each choice may be used once, more than once, or not at all. If no entry is necessary, select "No entry required" in the Entry column. Select an option below No entry required Right-of-use asset Lease liability Lease payments receivable Leased property Unearned finance income Cash Net investment in the lease Interest income Select an option below interest Depreciation expense Accumulated depreciation Interest expense Amortization expense Cash Net investment in the lease Leased property Select an option below Cost of goods sold Net investment in the lease Leased property Sales revenue Lease expense Cash Cash Lease income