1. The lessee makes a lease payment of $65,600 to the lessor for equipment in an operating lease transaction. 2. Oriole Compary leases equipment from Noble Construction Inc. The present value of the lease payments is $574,000. The lease qualifies as a capital lease. Prepare the joumal entries that the lessee should make to record the above transactions assuming the entities report under ASPE. Alist all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually, if no entry is required, select "No Entry" for the account titles and enter ofor the amounts.)