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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 fo other firms at an annual interest rate of 4%. The contract calls for four rent payments of $13,000 each, payable semiannually on June 30 and December 31 each year. The computers were acquired by ComputerWorld at a cost $96,000 and were expected to have a useful life of eight years with no residual value. Both firms record amortization and depreciation semiannually. (FV of $1. PV of \$1. FVA of \$1. PVA of \$1. EVAD 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 ComputerWorld Leasing for the first year of the lease. Complete this question by entering your answers in the tabs below. Prepare appropriate journal entries recorded by Computerworld Leasing for the first year of the lease. (If no entry is re transaction/event, select "No journal entry required" in the first account field. (Round your intermediate calculations an the nearest whole dollar.) Journal entry worksheet