Jetaway (the lessee) enters into a lease of an aircraft. Jetaway incurred and paid the following costs on the

commencement of the lease:

$2,000 for legal fees incurred in review of the lease agreement

$1,500 for costs of arranging collateral in the event of a default on a lease payment

$7,000 for painting the generic exterior of the aircraft, which is not considered to be significant nor is it expected

to have significant economic benefit for jetaway.

What are the journal entries for incurring these costs?