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On January 1, 2021, Nath-Langstrom Services, Inc., a computer software training firm, leased several computers under a two-year operating lease agreement from Computerworld Leasing, which routinely finances equipment for other firms at an annual interest rate of 4%. The contract calls for four rent payments of $19,500 each, payable semiannually on June 30 and December 31 each year. The computers were acquired by Computerworld at a cost of $109,000 and were expected to have a useful life of five years with no residual value. Both firms record amortization and depreciation semiannually. (FV of $1. PV of $1. FVA of $1. PVA of $1. FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided.) Required: 1. Prepare appropriate journal entries recorded by Nath-Langstrom Services for the first year of the lease 2. Prepare appropriate journal entries recorded by Computer World Leasing for the first year of the lease. Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare appropriate journal entries recorded by Computerworld Leasing for the first year of the lease. (If no entry is required for a transaction/event, select "No journal entry required in the first account field. (Round your intermediate calculations and final asswers to the nearest whole dollar.) No Date General Journal Debit 1 June 30, 2021 Credit Cash Lease revenue 19,500 19.500 June 30, 2021 Depreciation expense Accumulated depreciation 21,800 21,800 December 31, 202 Cash Lease revenue 00 19.500 19.500 December 31, 200 Depreciation expense 21,800 Accumulated depreciation 21,800 Required 1