Question $1(35$ marks: $63$ minutes$)$IGNORE VATASSUME A TAXATION RATE OF $27\%$Anelisa $("$Anelisa$")$ Limited is not a dealer in trucks. Anelisa recently imported a heavy$-$duty truck at a cost of R$600,000$ that was delivered on $!$ January $2022.$Anelisa entered into a contract with Bjorn $("$Bjorn$")$ Limited to lease the truck for a lease term of three years from $1$ January $2022.$ The truck has a cash sale price of R$800,000.$Bjorn is to pay lease rentals of R$300,000$ annually in advance and guarantees a residual value of R$40,000$ at the end of the contract, on $31$ December $2024.$The interest rate implicit in the contract is $17,08204\%.$Additional information: The lease is considered to be a finance lease in the financial statements of Anelisa. The estimated useful life of the truck is three years.SARS authority allows the truck to be written off over two years. SARS authority taxes lease instalments when received.The profit before tax, taking into account all the relevant information above, has been correctly calculated at R$600,000$ for the year ended $31$ December $2022.$You are required to:Provide the journal entries in the records of Anelisa Limited for the year ended $31$ December$2022$ recording the gross receivable and unearned finance income.