Thrillville has $39.1 milion in bonds payable. One of the contractual agreements in the bond is that the debt to equity ratio cannot exceed 2.0. Thrillville's total assets are $79.1 million, and its liabilities other than the bonds payable are $9.1 million The company is considering some additional financing through leasing. 3. The company enters a lease agreement requiring lease payments with a present value of $14.1 milion Record the lease. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Enter your answer in millions (.e., $5,500,000 should be entered as 5.5.).) View transaction list Journal entry worksheet