please , help with this exercise

me that IBM leased equipment that was carried at a cost of $189,000 to Sharon Swander pany. The term of the lease is 6 years beginning January 1, 2017, with equal rental payments of 1055 at the beginning of each year. All executory costs are paid by Swander directly to third parties. The The fair value of the equipment at the inception of the lease is $189,000. The equipment useful life of 6 years with no salvage value. The lease has an implicit interest rate of 8%, no waryain-purchase option, and no transfer of title. Collectibility is reasonably assured with no CUSt to be incurred by IBM. Assume the direct-financing lease was recorded at a present $189,000. Prepare IBM's December 31, 2017, entry to record interest