Wildhorse Corporation owns equipment that cost $97,600 and has a useful life of 8 years with no salvage value. On January 1,2025 , Wildhorse leases the equipment to Blossom Inc. for one year for one rental payment of $18,300 on January 1. Assuming Blossom (lessee) elects to use the short-term lease exception, prepare Blossom's 2025 journal entry. (List debit entry before credit entry. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)