I need help with the ones I got wrong

Cullumber Company leases a building to Walsh, Inc. on January 1, 2020. The following facts pertain to the lease agreement. 1. The lease term is 6 years, with equal annual rental payments of $3.938 at the beginning of each year. 2. Ownership does not transfer at the end of the lease term, there is no bargain purchase option, and the asset is not of a specialized nature. 3. The building has a fair value of $22,700, a book value to Cullumber of $15,700, and a useful life of 7 years. 4. At the end of the lease term, Cullumber and Walsh expect there to be an unguaranteed residual value of $3,925. 5. Cullumber wants to earn a return of 7% on the lease, and collectibility of the payments is probable. This rate is known by Walsh. Using the original facts of the lease, show the journal entries to be made by both Cullumber and Walsh in 2020 . (For caiculation purposes, use 5 decimal places as displayed in the factor table provided and round final answers to 0 decimal places, eg. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Cullumber Journal Entries Walsh's Journal Entries