Recording Operating Lease-Lessor Gomez Inc. leases a vehicle from CareMax Inc, on January 1 for a three-year period. Gomez agrees to make $12,000 annual payments beginning on January 1. Prepare the journal entries during the year for CareMax Inc. assuming that the fair value of the vehicle is $56,000 and it has a useful life of 6 years with no salvage value (depreciated using the straight-line method). CarMax Inc. appropriately classifies the lease as an operating lease. Note: Round your answers to the nearest whole dollar