please show the calculations especially for the wrong ones that I found.

Buffalo Corporation owned a manufacturing facility. Buffalo had purchased the building for $11,400,000, and had recorded $5.040.000 depreciation on the facility. On January 1, 2020, Buffalo sold the building to HMD Ltd. for $7,416,000, and then immediately signed a 35-year agreement to lease back the building for annual payments of $699,057, due at the start of each year. Title to the building would return to Buffalo at the conclusion of the lease. HMD's implied interest rate, which was known to Buffalo, was 10%. Click here to view the factor table PRESENT VALUE OF 1. Click here to view the factor table PRESENT VALUE OF AN ANNUITY DUE. Prepare the journal entries to be recorded by Buffalo for the 2020 fiscal year (assuming a December 31 year-end, and that Buffalo follows ASPE). (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to O decimal places, eg. 5,275. Round factor values to 5 decimal places, eg. 1.25124.If no entry is required, select "No entry" for the account titles and enter O for the amounts.) Debit Credit Date Account Titles and Explanation Cash 7416000 Jan. 1, 2020 Accumulated Depreciation - Leased Buildings 5040000 1140 Buildings 105 Deferred Profit on Sale-Leaseback (To record sale of building.) 741600 Jan. 1.2020 Buildings under Lease 74: Obligations under Lease (To record inception of lease.) 699057 Jan 1, 2020 Obligations under Lease 69 Cash (To record lease payment.) Accumulated Depreciation - Leased Buildings 5040000 1140 Buildings Deferred Profit on Sale-Leaseback 105 (To record sale of building.) 741600 Jan 1.2020 Buildings under Lease 74 Obligations under Lease (To record inception of lease.) Jan 1, 2020 Obligations under Lease 699057 Cash 69 (To record lease payment.) Dec. 31, 2020 Depreciation Expense 211886 DS DE TRE DE 21 Accumulated Depreciation - Leased Buildings (To record depreciation expense.) Dec 31, 2020 Deferred Profit on Sale-Leaseback 30171 Depreciation Expense (To record amortization of deferred gross profit) Dec 31 2020 Interest Expense 883580 Interest Payable 882 (To record interest.) 2020 Cash 7416000 Accumulated Depreciation - Leased Buildings 5040000 Buildings 11400000 Deferred Profit on Sale-Leaseback 1056000 (To record sale of building.) 1.2020 Buildings under Lease 741600 Obligations under Lease 741600 (To record inception of lease.) 1,2020 Obligations under Lease IL TREE LINE DO TE NE SATE 699057 Cash 699057 (To record lease payment.) 1, 2020 Depreciation Expense 211886 Accumulated Depreciation - Leased Buildings 211886 (To record depreciation expense.) 31.2020 Deferred Profiton Sale-Leaseback 30171 Depreciation Expense (To record amortization of deferred gross profit.) 31, 2020 Interest Expense 883580 Interest Payable 883580 (To record interest.)