A Company leased equipment from B Leasing on January 1, 2021. B recently purchased the equipment at a cost of $248,320. Other information: Lease term Payments Life of asset Fair value of asset Implicit interest rate 3 years $90,000 on January 1/2021,12/31/2021 and 12/31/2022 3 years $248,320 9% 1.Prepare appropriate journal entries for B Leasing for 2021, 2022, and 2023 calendar year ends. 2.Prepare the appropriate journal entries for A Company for 2021, 2022, and 2023 calendar year ends. (No expected residual value)