Tamarisk enters into an agreement with Traveler Inc. to lease a car on December 31, 2019. The following information relates to this agreement.

1.		The term of the non-cancelable lease is 3 years with no renewal or bargain purchase option. The remaining economic life of the car is 3 years, and it is expected to have no residual value at the end of the lease term.
2.		The fair value of the car was $19,050 at commencement of the lease.
3.		Annual payments are required to be made on December 31 at the end of each year of the lease, beginning December 31, 2020. The first payment is to be of an amount of $7,052.20, with each payment increasing by a constant rate of 5% from the previous payment (i.e., the second payment will be $7,404.81 and the third and final payment will be $7,775.05).
4.		Tamarisk incremental borrowing rate is 8%. The rate implicit in the lease is unknown.
5.		Tamarisk uses straight-line depreciation for all similar cars.

(a) Prepare Tamarisk journal entries for 2019, 2020, and 2021