Bentley Company leased equipment from Babson Company for a six year termbeginning July 1, Year 1. The lease was appropriately accounted for as an operatinglease. The rent for the first lease year is $8,000, and the rental charge for each of theremaining five years is $10,600. However, as an incentive to lease its equipment,Babson provided the first six months of the lease rent free. In its December 31, Year 1income statement, what was Bentley's rental expense?