Coa Corporation recently needed to find temporary inventory storage space when transitioning from an old factory to a newly built factory within the same city. Coa signed a 10-month lease on a warehouse requiring monthly payments in advance of $14,500. (a) What is the nature of the lease assuming Coa follows IFRS? (b) Prepare the entry for the first payment on May 1, 2023. (c) Would your entry differ if Coa followed ASPE?