Low Value Asset entry

Hello Chris,
I was doing one example for low value asset from Kaplan P-185. Solution is also provided there but for one year only. I have tried to do next two year with journal as well. Would you please let me know if my entry is correct if not please let me what would be the correct treatment.
Thanks.
Mohammad Alam

Example- On 1 April 20X6 Taggart acquires telephones for its sales force under a two-year lease agreement. The terms of the lease require an initial payment of $2,000, followed by two payments of $8,000 each on 31 March 20X7 and 31 March 20X8.

Required- Show the impact of this lease arrangement on the financial statements of Taggart for the year ended 31 December 20X6.

Solution-
Annual Lease rental= (Total Rental Payable/ Total Lease Period)
=($2,000+$8,000+$8,000) / 2 = $9,000 per Annum

Expense to 31 December 20X6 = $9,000 × 9/12 = $6,750

Double Entry-
Year 20X6
Dr Statement of Profit and Loss (Expense Increase) $6,750
Cr Accruals $4,750
Cr Bank $2,000

Year 20X7
Dr Statement of Profit and Loss (Expense Increase) $9,000
Dr Accruals $4,750
Cr Accruals $5,750
Cr Bank $8,000

Year 20X8
Dr Statement of Profit and Loss (Expense Increase) $2,750
Dr Accruals $5,750
Cr Bank $8,000

Financial statements extract:
Statement of Profit or Loss for the year ended 31 December
Lease rental Expense
20X6 ($6,750)
20X7 ($9,000)
20X8 ($2,250)

Statement of Financial Position as at 31 December
Current Liabilities- Accrual
20X6 $4,750
20X7 $5,750
20X8 Nil

Thanks