Carla Vista Corporation, which uses ASPE, enters into a 6-year lease of equipment on September 1, 2023, that requires 6 annual payments of $33,000 each, beginning September 1, 2023. In addition, Carla Vista guarantees the lessor a residual value of $23,000 at lease end. The equipment has a useful life of seven years. Click here to view the factor table PRESENT VALUE OF 1. Click here to view the factor table PRESENT VALUE OF AN ANNUITY DUE OF 1. (a) Using (1) tables, (2) a financial calculator, or (3) Excel functions, calculate the amount of the capital lease and prepare Carla Vista's September 1, 2023 journal entry assuming an interest rate of 8%. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Round factor values to 5 decimal places, eg. 1.25124 and final answers to O decimal places, e.g. 5,275.) Account Titles and Explanation Equipment under Lease Obligations under Lease Cash (To record inception of lease and first lease payment) Debit Credit 33000