please solve these two questions?

251. Ryan Corp. is a manufacturer of high tech golf carts. On December 31, 1999, Ryan Corp. leases 100 golf carts to a local golf course for five years at $95,000 per year payable at the beginning of the lease term. The normal cash sales price of the carts is $3,500 each. The carts cost Ryan Corp. $3,000 each to manufacture. The lease meets all the conditions necessary to be a sales-type lease from the lessor's point of view. Provide the journal entry(ies) on December 311 to account for the lease and the first payment on December 312 252. ML leased a computer to LH on January 1, 20x 11. The lease was a five year fixed, noncancellable agreement. The payments were finalized at $2,380 per year with the first payment on January 1,20x11 and ML paid $9,500 for the computer. Carrying value is equal to fair value. The lease is deemed a finance lease. Based on the above information, what type of lease is this for the lessor. Prepare the journal entries for at the inception of the lease using the gross method. (a) this is a financing lease as the carrying value is equal to the fair value. (b) January 12011