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Date Account Titles and Explanation 12/31/18 Cash Lease Receivable > Debit Credit Date Account Titles and Explanation Debit 1/1/17 Lease Receivable Equipment 12/31/17 Cash
Date Account Titles and Explanation 12/31/18 Cash Lease Receivable > Debit Credit Date Account Titles and Explanation Debit 1/1/17 Lease Receivable Equipment 12/31/17 Cash Executory Costs Payable Lease Receivable x Interest Receivable 12/31/18 Cash Executory Costs Payable Lease Receivable Interest Revenue 157,000 Credit x 157,000 5100 16000 5100
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