Company Aleased equipment from Company B on January 1, 2021. Company B manufactured the equipment at a cost of $300,000. Appropriate adjusting entries are made semiannually. The Lease term is 6 years with semiannual rent payments of 32,000 with the first rent payment due June 30, 2021, and every half-year thereafter. The economic life of the asset is 6 years and the implicit interest rate is 8%. 1) Prepare the appropriate journal entries for Company A (the Lessee) to record this transaction at its beginning, January 1, 2021 and on June 30, 2021. 2) Prepare the appropriate journal entries Company B (the Lessor) to record this transaction at its beginning, January 1, 2021 and on June 30, 2021. Briefly label (lessee or lessor Jes) and type out the journal entries described above. Round to the nearest whole number