Can someone help me to solve 2 questions, Thank you

1/ SBW Goalposts Ltd leases a truck from the NZRU Bank so that it can deliver goalposts to its customers on 1 July 2015.Lease payments of $23,000 are required annually in advance for 5 years (payable 30 June), and a residual payment of $6,592 is required. The implicit interest rate in the lease is 10% p.a.The truck has a useful life of 10 years with a salvage value of $10,000.

How to record the necessary journal entries for SBW Goalposts on the following dates:

1.1 July 2015

2.30 June 2016

3.30 June 2019

2/ One of the more persistent problems in financial reporting for the last 30 years has been accounting for leases, and in particular accounting by the lessee.

Discuss the issues that have made accounting for leases problematic