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Question 9 --/1 View Policies Current Attempt in Progress Teal Mountain Corporation manufactures drones. On December 31, 2019, it leased to Althaus Company a drone that had cost $111,400 to manufacture. The lease agreement covers the 5-year useful life of the drone and requires 5 equal annual rentals of $41,900 payable each December 31, beginning December 31, 2019. An interest rate of 10% is implicit in the lease agreement Collectibility of the rentals is probable. Prepare Teal Mountain's December 31, 2019, journal entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. For calculation purposes, use 5 decimal places as displayed in the factor table provided and round final answers to decimal places eg. 5,275.) Click here to view factor tables. Date Account Titles and Explanation Debit Credit December 31, 2019 Lease Receivable Cost of Goods Sold 111400 Sales Revenue 111400 Inventory (To record the lease) December 31, 2019 Cash 41900 41900 Lease Receivable (To record receipt of lease payment)