please do the exact journal entries for the blank spaces provided in the last photo

Oriole Leasing Compary signs an agreement on Jantary 1, 2025, to lease equipment to Pharoah Compary. The following information relates to this agreement. 1. The term of the non-cancelable lease is 6 years with no renewal option. The equipment has an estimated economic life of 6 years. 2. The cost of the asset to the lessor is $291,000. The fair value of the asset at January 1,2025, is $291,000. 3. The asset will revert to the lessor at the end of the lease term, at which time the asset is expected to have a residual value of $29,100, none of which is guaranteed. 4. The agreement requires equal annual rental payments, beginning on January 1,2025. 5. Collectibility of the lease payments by Oriole is probable. Click here to view factor tables: (a) Assuming the lessor desires an 8\% rate of return on its investment, calculate the amount of the annaal rental payment required. (For colculotion purposes, use 5 decimal places as dlyplayed in the factor table provided and the final answer to 0 decinal places es. Assumins the lessor desires an 8% rate of return on its investment, calculate the amount of the annual rental payment required. (For calculotion purposes, ase 5 decimal ploces as disployed in the foctor table provided and the final answer to 0 decimal ploces eg. 5,275.3 Amount of the annuai rental payment List of Accounts Attempts: untimited (b) Prepare an amortization schedule that is suitable for the lessor for the lease term. (Round answers to O decimal places e.s. 5,275.) Prepare an amortization schedule that is suitable for the lessor for the lease term. (Round answers to 0 decimal places eg. 5,275 ) Prepare all of the journal entries for the lessor for 2025 and 2026 to record the lease agreement, the receipt of lease payments. and the recognition of revenue. Assume the lessor's annual accounting period ends on December 31; and it does not use reversing entries. (List all deblt entries before credit entries. Credit account tities are automatically indented when amount is entered. Do not indent manually. Record joumal entries in the order presented in the problem. If no entry is required, select "No Entry" for the docount tities and enter O for the smounts) DateAccountTitlesandExplanationDebitCredit (To record the lease) (To record the receipt of lease payment) Listaf Accouiats