Shamrock AG manufactures drones. On December 31, 2021, it leased to Althaus SA a drone that had cost 165,000 to manufacture. The lease agreement covers the 5-year useful life of the drone and requires 5 equal annual rentals of 37,000 payable each December 31, beginning December 31, 2021. An interest rate of 8% is implicit in the lease agreement. Collectibility of the rentals is probable. Prepare Shamrocks December 31, 2021, journal entries.