Required information ABC Corp. manufactured equipment and then leased the equipment to XYZ Corp. on January 1, 2021. Additional details: Annual payments Lease term Useful life of asset Implicit interest rate $30,000 12 years 16 years 8.0% $244,169 Present value of lease payments. Lease classification Finance lease The first payment occurs on January 1, 2021, and at each December 31 thereafter. The lease does not transfer ownership at lease-end, and there is no bargain purchase option. (Round final answers to the nearest whole dollar.) Use the information above to answer the questions below. The journal entry recorded by the lessor for the second payment (on December 31, 2021) will include a: (Click to select) credit to Interest Revenue for $17,134 debit to Amortization Expense for $17,134 debit to Amortization Expense for $19,534 credit to Interest Revenue for $19,534