Create T-Accounts for transactions

On January 1 the company leased equipment that had an original cost of $775. The lease agreement specifics 6 annual payments of $162 beginning Jan 1 2019, the beginning of the lease and at each December 31 from 2019 through 2023. The six-year lease term ending December 31, 2024 is equal to the estimated useful life of the equipment. The implicit interest rate is 10%.