The following facts pertain to a non-cancelable lease agreement between Cullumber Leasing Company and Marin Company, a lessee. The collectibility of the lease payments by Cullumber is probable. Click here to view factor tables. (For calculation purposes, use 5 decimal places as displayed in the factor table provided.) Prepare the journal entries on the lessee's books to reflect the signing of the lease agreement and to record the payments and expenses related to this lease for the years 2020 and 2021. Marin's annual accounting period ends on December 31 . Reversing entries are used by Marin. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round 1/1/21 Interest Expense Interest Payable Lease Liability Cash 12/31/21 Interest Expense Interest Payable (To record interest expense) 12/31/21 Depreciation Expense Accumulated Depreciation-Right-of-Use Asset (To record amortization of the right-of-use asset)