Recording Finance Lease Journal Entries$-$ Guaranteed Residual Value $31,$ assuming that the lease is properly classified as a finance lease.

Note: Round your answers to the nearest whole dollar.

$\backslash$table$[[$Date$,$Account Name,,,Dr$.,$Cr$.],[$Dec$.31,$Right$-$of$-$Use Asset,widehat$(),,836,193,0vv$