How do I do adjusting entries for the following?

CAPITAL LEASES
Calculate capital lease obligations
Prepare appropriate adjusting entries
PENSION PAYOUTS
Calculate pension liability
Calculate health insurance liability
ADJUSTING ENTRIES
Prepare adjusting entries for capital lease obligations
Prepare adjusting entries for pension payouts

Postretirement Benefits

Peyton Approved has revised its postretirement plan. It will now provide health insurance to retired employees. Management has requested that you report the short- and long-term financial implications of this.

The company is currently employing 60, and actuaries estimate that the company has a pension liability of $107,041.70.

The estimated cost of retired employees health insurance is $43,718.91.

Prepare adjusting entries for the pension liability and the health insurance liability

Leases

Six ovens were rented on December 31, with $20,000 charged to rent expense. The lease runs for 6 years with an implicit interest rate of 5%. At the end of the 6 years, Peyton will own them. Make any necessary adjusting entries.