Please help me finish the General Journal

Instructions Lamplighter Company, the lessor, agrees to lease equipment to Tilson Company, the lessee, beginning January 1, 2016. The lease terms, provisions, and related events are as follows: The lease is noncancelable and has a term of 8 years. The annual rentals are $32,000, payable at the end of each year. Tilson agrees to pay all executory costs. The interest rate implicit in the lease is 14%. The cost of the equipment to the lessor is $110,000. The lessor incurs no material initial direct costs. The collectibility of the rentals is reasonably assured, and there are no important uncertainties surrounding the amount of unreimbursable costs yet to be incurred by the lessor. The lessor estimates that the fair value at the end of the lease term will be $20,000 and that the economic life of the equipment is 9 years. Required: 1. Calculate the selling price implied by the lease and prepare a table summarizing the lease receipts and interest revenue earned by the lessor for this sales-type lease. 2. Next Level State why this is a sales-type lease. 3. Prepare journal entries for Lamplighter for the years 2016, 2017, and 2019. GENERAL JOURNAL Score: 114/219 DATE ACCOUNT TITLE POST. REF. DEBIT CREDIT 1 Jan. 01 Lease Receivable 276,000.00 2 Cost of Asset Leased 102.988.82 3 Sales Revenue 148,443.65 4 Unearned Interest 120,545.17 5 Inventory 110,000.00 6 Dec. 31 Cash 32,000.00 7 Lease Receivable 32,000.00 8 Dec. 31 Unearned Interest 21,763.68 9 Interest Revenue: Leases 21,763.68