YOUR Company leases a machine from MY Company on July 1, 20x1. Lease payments of $14,806 are due each July 1, beginning July 1, 20x1. The lease qualifies as a finance lease for YOUR Company and a sales-type lease for MY Company. The incremental borrowing rate for YOUR Company is 10%. The lessor's implicit rate is 8%. The carrying value on the books of MY Company is $70.000. The lease tem is 8 years. The useful life of the machine is 10 years. The fair value of the machine at the inception of the lease is $100,000. The expected residual value at the end of 8 years is $15.000 and at the end of 10 years is $6,000. The lessee guarantees $9,000 of the salvage value. YOUR Company capitalized the lease at that value, $91,892. Make the journal entry(ies) for MY Company (the lessor) for at the inception (July 1,201 only) of the lease