Can you help me with posting these entries to a Trial Balance. This is the scenario

Post Retirement Benefits:

Peyton Approved has revised its postretirement plan. It will not provide health insurance to retired employees. $107,041.70. The estimated cost of retired employees health insurance is $43,718.91. Prepare adjusting entries or the pension liability and the health insurance liability

Leases: Six ovens were rented on December 31, with $20,000 charged to rent expense. The lease runs for 6 years with an implicit rate of 5% at the end of the 6 years Peyton will own them. I need to make the adjusting entries in the Trial Balance.