Prepare 2 journal entries needed at 1/1/Y7 for the lease on Shark (the Lessee)'s books. Each journal entry requires one Debit and one Credit. Identify the 2 accounts used in each journal entry. For each of those accounts, enter the proper Debit or Credit dollar amount. Leave all other Debit and Credit boxes blank (in other words, leave them empty). Round all journal entry amounts to the nearest whole number. Do NOT use commas. Example: enter $100,000 as 100000 Accounts Equipment Right of Use Asset Lease Payable Lease Receivable $ +A +A $ Lease Payable $ Lease Receivable Cash Interest Revenue +A $ Debit $ $ +A $ $ Credit