On September 30, 2019, Illini Auto Leasing leased a delivery truck to a local florist, Anything Grows. The lease agreement specified quarterly payments of $14,000 beginning September 30, 2019, the beginning of the lease, and each quarter (December 31, March 31, and June 30) through June 30, 2022 (three-year lease term). The florist had the option to purchase the truck on September 29, 2021, for $16,000 when it was expected to have a residual value of $30,000. The estimated useful life of the truck is four years. The lease's implicit quarterly interest rate is 1% (4% annually). Illini paid $60,000 for the truck. a. Record the appropriate journal entries that the LESSOR (Illini) records on September 30, 2019. Lessor Journal 9/30/2019 Lease recivable. Truck b. Record the appropriate journal entries that the LESSEE (florist) records on December 31, 2019. Lessee