Please tell me the process to get this answer. Leewin Brokerage enters into a lease agreement with Bumble Motors to lease an automobile with a fair value of $ $77$ comma $000$ under a $5$minusyear lease on December$20,2022.$ The lease commences on January$1,2023,$ and Leewin will return the automobile to Bumble on December$31,2027.$ The automobile has an estimated useful life of $7$ years. Leewin made a lease payment of $ $11$ comma $000$ on December$20,2022.$ In$$ addition, the lease agreement stipulates annual payments of $ $11$ comma $000,$ due on January $1$ of$2023,2024,2025,2026,$ and $2027.$ The implicit rate of the lease is $7\%$ and is known by Leewin. There is no purchase$$ option, no lease$$ incentives, no residual value$$ guarantees, and no transfer of ownership. Leewin incurs initial direct costs of $ $1$ comma $600.$

Assuming that this is classified as an operating$$ lease, how much interest expense is recorded in$2023?$