On January 2,2011,Gold Star Company leases equipment to Brick Co.with 5 equal annual payments of $40,000 each,payable beginning December 31,2011.Brick Co. agrees to guarantee the 25,000 residual value of the asset at the end of the lease term. Brick's incremental borrowing rate is 10%, however it knows that Gold Star's implicit interest rate is 8%. What journal entry would Gold Star make at January 2,2011 assuming this is direct-financing lease?