(a) Prepare the journal entries on the books of Riverbed Leasing to reflect the payments received under the lease and to recognize income for the years 2017 and 2018. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the ac Assignment page enter 0 for the amounts. Round present value factor calculations to 5 decimal places, e.g. 0.527552 and the final answers to 0 decimal Debit Date Account Titles and Explanation Credit 1/1/17 Lease Receivable 149,000 149,000 Equipment 12/31/17Cash 81013 Executory Costs Payable 5200 Lease Receivable Interest Receivable 12/31/18Cash Executory Costs Payable 5200 Lease Receivable Interest Revenue (b) Assuming that Marin Company exercises its option to purchase the equipment on December 31, 2018, prepare the journal entry to reflect the sale on Riverbed's books (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round present value factor calculations to 5 decimal places, e.g. 0.527552 and the final answers to 0 decimal places e.g. 5,275.) Date Account Titles and Explanation Debit Credit 12/31/18 Cash Lease Receivable