On January $1,2024,$ Robertson Construction leased several items of equipment under a two$-$year operating lease agreement from Jamison Leasing, which routinely finances equipment for other firms at an annual interest rate of $5\%.$ The contract calls for four rent payments of $$48,000$ each, payable semiannually on June $30$ and December $31$ each year. The equipment was acquired by Jamison Leasing at a cost of $$368,000$ and was expected to have a useful life of $5$ years with no residual value. Both firms record amortization and depreciation semi$-$annually.

Note: Use tables, Excel, or a financial calculator. $($FV of $$1,$ PV of $$1,$ FVA of $$1,$ PVA of $$1,$ FVAD of $$1$ and PVAD of $$1)$

Required:

Prepare the appropriate $5$ journal entries for the lessee from the beginning of the lease through the end of $2024.$

If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Round your intermediate and final answers to the nearest whole dollar.