Gaylord Service Company, Incorporated, was organized by Ben Griffin and five other investors (that is, six in total). The following activities occurred during the year:

For each of the preceding transactions, record the effects of the transaction in the appropriate T-accounts.

Please help me with the T Account for Operating Lease Right-of-Use Assets and Long-term Lease Liabilities, with the correct lettering. It is very appreciated.

a. Received $77,000 cash from the six investors; each investor was issued 9,100 shares of common stock with a par value of $0.10 per share. b. Signed a five-year lease for $160,500 for the right to use a building each year. c. Purchased equipment for use in the business at a cost of $25,000; one-fourth was paid in cash and the company signed a note for the balance (due in six months). d. Signed an agreement with a cleaning service to pay $190 per week for cleaning the corporate offices next year. e. Received an additional contribution from investors who provided $3,700 in cash and land valued at $22,000 in exchange for 1,700 shares of stock in the company. f Lent $3,200 to one of the investors, who signed a note due in six months. g. Bennett Griffin borrowed $7,700 for personal use from a local bank, signing a one-year note. \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Operating Lease Right-of-Use Assets } \\ \hline \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|r|}{ Credit } \\ \hline Beginning Balance & 0 & & \\ \hline 7 & & 7 & 7 \\ \hline 7 & & 7 & 7 \\ \hline 7 & & 7 & r \\ \hline Ending Balance & & & \\ \hline \multicolumn{4}{|c|}{ Long-term Lease Liabilities } \\ \hline \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|r|}{ Credit } \\ \hline Beginning Balance & & 0 & \\ \hline 7 & = & F & F \\ \hline 7 & & 7 & 17 \\ \hline 7 & & 7 & 7 \\ \hline Ending Balance & & & \\ \hline \end{tabular}