Prepare the journal entries for Sheffield for the year 2020. (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 for the amounts. Round present value factor calculations to 5 decimal places, eg. 1.25124 and the final answer to 0 decimal places e.g. 5,275.) Date Account Titles and Explanation Debit Credit Jan. 1 Right-of-Use Asset Lease Liability (To record lease) Jan. 1 Lease Liability Cash (To records first lease payment) Interest Expense Dec. 31 DOTTI Lease Liability (To record accrued interest) Amortization Expense Dec. 31 Right-of-Use Asset (To record amortization expense) Prepare the journal entries for Oriole for the year 2020. (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 for the amounts. Round present value factor calculations to 5 decimal places, eg. 1.25124 and the final answer to O decimal places eg. 5,275.) Date Debit Credit Account Titles and Explanation Lease Receivable Jan. 1 Cost of Goods Sold Sales Revenue Inventory (To record lease) Jan. 1 Cash TRATAMI Lease Receivable (To record first lease payment) Lease Receivable Dec. 31 Lease Revenue (To record lease revenue) Suppose Sheffield did not guarantee any amount of the expected residual value. Prepare the journal entries for Sheffield for the year 2020. (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 for the amounts. Round present value factor calculations to 5 decimal places, e.g. 1.25124 and the final answer to decimal places e.g. 5,275.) Date Account Titles and Explanation Debit Credit Jan. 1 Right-of-Use Asset Lease Liability (To record lease) Lease Liability Jan. 1 Cash (To record first lease payment) Lease Expense INTE Dec. 31 Lease Liability Right-of-Use Asset (To record interest and amortization) Suppose Sheffield did not guarantee any amount of the expected residual value. Prepare the journal entries for Oriole for the year 2020. (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 for the amounts. Round present value factor calculations to 5 decimal places, eg. 1.25124 and the final answer to decimal places eg. 5,275.) Date Account Titles and Explanation Debit Credit Jan. 1 Cash Unearned Lease Revenue (To record lease payments) Dec. 31 Unearned Lease Revenue Lease Revenue (To record lease revenue) Depreciation Expense LIN Dec. 31 Accumulated Depreciation Leased Machinery (To record depreciation)