Sage Hill Company leased equipment from Costner Company, beginning on December 31,2019 . The lease term is 4 years and requires equal rental payments of $113,273 at the beginning of each year of the lease, starting on the commencement date (December 2019). The equipment has a fair value at the commencement date of the lease of $400,000, an estimated useful life of 4 years, and no estimated residual value. The appropriate interest rate 9%. Click here to view factor tables. Prepare Sage Hill's 2019 and 2020 journal entries, assuming Sage Hill depreciates similar equipment it owns on a straight-line basis. places as disblaved in the factor table brovided and round final answers to 0 decimal blaces. e.q. 5.275.)