P 15-25 Operating lease; uneven lease payments L015-4, QL015-7 On January 1, 2021, Harlon Consulting entered into a three-year lease for new office space agreeing to lease payments of $5,000 in 2021, $6,000 in 2022, and $7,000 in 2023. Payments are due on December 31 of each year with the first payment being made on December 31, 2021. Harlon is aware that the lessor used a 5% interest rate when calculating lease payments. Required: 1. Prepare the appropriate entries for Harlon Consulting on January 1, 2021. to record the lease. 2. Prepare all appropriate entries for Harlon Consulting on December 31, 2021, related to the lease. 3. Prepare all appropriate entries for Harlon Consulting on December 31, 2022. related to the lease. 4. Prepare all appropriate entries for Harlon Consulting on December 31, 2023, related to the lease