View transaction list View journal entry worksheet No Date 1 January 01, 2021 Equipment Lease payable 2 January 01, 2021 Lease payable Cash 3 April 01, 2021 Interest expense Lease payable Cash General Journal Debit Credit 136,768 136,768 18,000 18,000 1,782 16.218 18,000 4 July 01, 2021 Interest expense 1,538 Lease payable Cash 16,482 18,000 5 October 01, 2021 Interest expense Lease payable Cash 1,291 16,709 18,000 6 December 31, 2021 Depreciation expense 68,384 Accumulated depreciation 68,384 7 December 31, 2021 Interest expense Interest payable 8 January 01, 2022 | Interest payable Lease payable Cash 1,041 1,041 1,041 16,959 18,000