Need help with the boxes in red (Depreciation expense and Accumulated Depreciation)

On January 1,2022 , Crane Inc., a construction company, leased an excavator from Cullumber Inc. The lease terms are as follows: - Annual lease payments of $28,600 at the beginning of each year for five years - At the end of the lease term the asset reverts back to the lessor and the residual value guarantee is $11,900 - The incremental borrowing rate is 6% and the implicit rate in the lease is 5% (known by the lessee) - Crane Inc. has a December 31 year end Click here to view the factor table PRESENT VALUE OF AN ANNUITY DUE. Prepare the journal entries for 2022 for Crane Inc. Assume Crane Inc. follows IFRS. (List all debit entries before credit entries. Credit account tit) places, e.g. 5,275. Round factor values to 5 decimal places, e.g. 1.25124. If no entry is required, select "No entry" for the account titles and enter 0 for