Tamarisk Leasing Company signs a lease agrcement on danuary 1, 2020, to lease electronic equipenent to Carla Vista Company. The term of the non-cancelable lease is 2 years, and payments are required at the end of each year. The following information relates to this agreement: 1. Carla Vista has the option to purchase the equipment for $19,000 upon termination of the fease. It is not reasonably certain that Carla Vista will exercise this option 2. The equipment has a cost of $180,000 and fair value of $233,500 to Tamarisk Leating. The useful econamic life is 2 years, with a residual value of $19.000. 3. Tarnarisk Leasing desires to earna retum of 5% on its investment. 4. Collectibility of the payments by Tamarisk Leasing is probable. \begin{tabular}{ll} Date & Account Titles and Explanation \\ & Lease feceivable \\ \hline \hline \end{tabular} 233500 Cost of Goods Sold 146027 Sales Reverue Equipnsent Cash 11630947 Interest Revenue Lease Receivable Cash 110309+7 Interest Revemue Lease Receivable Assuming that Carla Vista exercises its option to purchase the equipment on December 31, 2021, prepare the joumal entry to record the sale on Tamarisk Leasing's books. (Credit account titles are dutomatically indented when amount is entered, Do not indent manually