The following journal entry, in the books of Lessee Pty Limited, records the lease payment made at 30 June 2012. The actual lease payment, the present value of which was included in the calculation of minimum lease payments at the inception of the lease, is: 30 June 2012 Dr Executory expense Dr Interest expense Dr Lease liability Cr Cash 10 000 13 000 87 000 110 000 87 000 93 000 97 000 100 000