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 $1,000 at the beginning of each year, with a lease term of 4 years. Because the implicit interest rate of the lease is not easy to be determined, the annual interest rate of the incremental loan of lessee a company is 10%. A Company is expected to consume the future economic benefits of the right-to-use assets averagely during the lease term, so it adopts the straight-line method to depreciate the right to use assets.Required:Please prepare accounting entries for A company for the year ended 31 December 2019 and 2020 .