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Blossom Corporation owned a manufacturing facility. Blossom had purchased the building for $11,400,000, and had recorded $5,040,000 depreciation on the facility. On January 1, 2020, Blossom sold the building to HMD Ltd. for 57,416,000, and then immediately signed a 35-year agreement to lease back the building for annual payments of $699,057, due at the start of each year. Title to the building would return to Blossom at the conclusion of the lease. HMD's implied interest rate, which was known to Blossom, was 10%. What are the values for the attached journal entries. Thanks! Dec 31, 2020 Deferred Profit on Sale-Leaseback Depreciation Expense (To record amortization of deferred gross profit.) IN Dec 31, 2020 Interest Expense Obligations under Lease (To record interest.)