Windsor Company leased equipment from Costner Compamy, beginning on December 31,2019 . The leave teren is 5 yelrs akd tequires equal rental payments of 564,948 at the beginning of each year af the lease, starting on the commencement date (December 31 , 2019). The equigment has a fair valueat the commencement date of the lease of 5290.000 , an e-imated useful life of 5 vears, and no estimated cesidual value. The appeopriate interest rate is 6%. Clichere to view factor tables Prepare Windsor's 2019 and 2020 journal eritries, assuming Windsor depreciates similar equipment it owro on a straight-line bxich (Ereflt account titles are automatically indented when the anount is entered Do not indent manualy For calatlation purpover, ine 5 decimst places es dipiployed in the foctor toble provided and round frnaf onowers to 0 decimai nisoes e. 5.275 . (To record lease lablity) (To record lease poyment) (To record interest expense) (To record amortization of the right of-use ascet)