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Brief Exercise 21-11 Riverbed Corporation manufactures replicators. On January 1, 2017, it leased to Althaus Company a replicator that had cost $100,000 to manufacture. The lease agreement covers the 5-year useful life of the replicator and requires 5 equal annual rentals o $40,200 payable each anuary 1, beginning january 1, 2017. An interest rate o 12% s implicit in the lease agreement. Collectibility the rentals 1s reasonably assured and there are no important uncertainties concerning costs. Prepare Riverbed's January 1, 2017, journal entries. (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 0 for the amounts. Round present value factor calculations to 5 decimal places, e.g. 1.25124 and the final answer to 0 decimal places e.g. 58,971.) Date Account Titles and Explanation Debit Credit January 1, 2017 (To record the lease.) January 1, 2017 (To record cost.) January 1, 2017 (To record first lease payment.)