Prepare all necessary journal entries and adjusting journal entries for CD under Graphic's option, from lease inception on January 1,2024 , through to January 1, 2025, excluding the $1,468 annual upgrade. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places. e.g. 5.275. )