Pharoah Company leases a new building from Noble Construction, Inc. The present value of the lease payments is $800,000. The lease is a finance lease. Prepare the journal entry that the lessee should make to record this transaction. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit