User Company leased computer equipment from Owner Company on January 1 of Year 1. The computer equipment has an expected useful life of five years. The terms of the lease require annual payments of $5,000 for five years with the first payment being made on the lease signing date (January 1 of Year 1) -- the four subsequent lease payments are made on January 1 of each subsequent year. The interest rate used in computing the lease payments is 10% compounded annually. User Company is accounting for this lease as a capital lease. Note: Round your calculations to the nearest dollar. In the journal entry made in connection with this lease on December 31 of Year 1, there is a...