11?.0n January 1. 2013, Salvatore Company leased several machines from Nola ISorporation under a threeyear operating lease agreement. The lease calls for semiannual payments of $15,000 each. payable on June 30 and December 31 of each year. The machines were acquired by Nola at a cost of $90,000 and are expected to have a useful life of ve years with no expected residual value. Required: Prepare the appropriate journal entries for the lessor from the inception of the lease through the end of 2013