On January 1 2018. Nath-Langstrom Services, Inc. a computer software training firm, leased several computers under a two-year operating lease agreement from Computer World Leasing, which routinely finances equipment for other firms at an annual interest rate of 4%. The contract calls for four rent payments of $14.500 each, payable semiannually on June 30 and December 31 each year. The computers were acquired by Computer World at a cost of $99.000 and were expected to have a useful life of Five years with no residual value. Both firms record amortization and depreciation semi-annually. V of S1 PV of S1. EVA of $1. PVA of $1. EVAD of S1 and PVAD of SD (Use appropriate factor(s) from the tables provided.) Required: Prepare the appropriate entries for both the lessee and the lessor from the beginning of the lease through the end of 2018. (If no entry is required for o transaction/event, select "No journal entry required in the first account field. Round your intermediate calculations to the nearest whole dollar amount.) General Journal Debit Credit January 01, 2018 Righ- se asset Lease payable June 30, 2018 est expense Lease payable 30 2018 Amortization expense ROMs asset December 31, 201 interest expense Les payable Cash December 31, 201 Amortization expense Right-useet une 30 2018 Cash Lease revenue June 30, 2018 Depreciation expense Accumulated depreciation December 31, 201 Cash Lease revenue December 31, 201 Deprecation expense A mulated deprecato