Brent SA owns equipment that cost 80,000 and has a useful life of 8 years with no

Question:

Brent SA owns equipment that cost €80,000 and has a useful life of 8 years with no residual value. On January 1, 2019, Brent leases the equipment to Havaci ASA for one year for one rental payment of €15,000 on January 1. Assuming Havaci (lessee) elects to use the short-term lease exception, prepare Havaci's 2019 journal entries.