Company A signed a lease agreement with company B in December 2018 to lease a fixed asset for management. Fixed assets reach the expected serviceable condition in the next month. According to the contract, from January 1, 2019, A company shall pay $10 million at the beginning of each year, with a lease term of 4 years. We assume that B company regarded it as a finance lease. The asset has a carrying amount of $3,000 at the date of inception of the lease agreement. B company has guaranteed that the asset will have a market value at the end of the lease term of $200. The interest rate implicit in the lease is 10%. Required：What journals are posted to record this transaction of B company on 31 December 2019 and 2020?