Eye Deal Optometry leased vision-testing equipment from Insight Machines on January 1. 2021. Insight Machines manufactured the equipment at a cost of $400,000 and lists a cosh selling price of $459.714. Appropriate adjusting entries are made quarterly. (EV of $1. PV of \$1. FVA of S1, PVA of S1. EVAD of S1 and PVAD of S1) (Use appropriate factor(s) from the tables provided.) Required: 1. Prepare appropriate entries for Eye Deal to record the arrangement at its beginning. Januory 1, 2021, and on March 31, 2021. 2. Prepare appropriate entries for Insight Machines to record the arrangement at its beginning, January 1, 2021, and on March 31 , 2021 . Journal entry worksheet Record the beginning of the lease for Eye Deal. Note: Enter debits before credits. Journal entry worksheet Record the beginning of the lease for Insight Machines. Note: Enter debits before credits