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33. Fresco Ltd enters into a non-cancellable lease agreement with Meola Ltd to lease some equipment under the following conditions: 20 years 25 years Duration Life of leased asset Unguaranteed residual Lease payment Lease payments (in arrears) $9,000 $2,000 at inception $8,500 per year (20 payments) The interest rate implicit in the lease is 9% and the fair value of the asset at the inception of the lease is $81 199. What are the journal entries to record the lease payment at inception of the lease and the next two lease payments in the books of the lessee (rounded to the nearest dollar)? A. To record payment at lease inception: 2000 Dr Cr Lease liability Cash 2000 To record the next two lease payments: Dr Dr Cr Interest expense Lease liability Cash 6983 1517 8500 Dr Dr Cr Interest expense Lease liability Cash 6847 1653 8500