On January 1, 2025, Pronghorn Inc. sold computer equipment to Larkspur Co. The sales price of the equipment was $522,000 and its carrying amount is $411,000. Record any journal entries necessary for Pronghorn from the sale of the computer equipment in 2025. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Round answers to 2 decimal places, e.g. 5,275.25.) Use the information from part a. Assume that, on the same day the sale occurred, Pronghorn enters into an agreement to lease the equipment from Larkspur for 10 years with annual lease payments of $67,601.43 at the end of each year, beginning on December 31, 2025. If Pronghorn has an incremental borrowing rate of 5% and the equipment has an economic useful life of 10 years, record any journal entries necessary for Pronghorn from the sale and leaseback of computer equipment in 2025. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 5,275.25. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)