Prepare the journal entries on Sheridan's books that relate to the lease agreement for the following dates: (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round present value factor calculations to 5 decimal places, e.g. 1.25124 and the final answer to 0 decimal places e.g. 5,250.) 1. July 1, 2021. 2. December 31, 2021. 3. July 1, 2022. 4. December 31, 2022 Date Account Titles and Explanation Debit Credit July 1, 2021 To record amortization) (To record interest payment.) (To record amortization) (To record interest payment.) In 2022, Lisa Corporation changed its method of inventory pricing from LIFO to FIFO. Net Income computed on a LIFO as compared to a FIFO basis for the four years involved is: (Ignore income taxes.) 2019 2020 2021 2022 LIFO $78,800 85,000 87,300 92,600 FIFO $87,300 88,800 90,300 92,600 Indicate the net income that would be shown on comparative financial statements issued at 12/31/22 for each of the four years, assuming that the company changed to the FIFO method in 2022. Net Income 2019 2020 2021 $ 2022 Assume that the company had switched from the average cost method to the FIFO method with net income on an average cost basis for the four years as follows: 2019, $80,400; 2020, $86,120; 2021, 590,300, and 2018, $93,600. Indicate the net income that would be shown on comparative financial statements issued at 12/31/22 for each of the four years under these conditions. Net Income 2019 2020 2021 $ 2022 Assuming that the company switched from the FIFO to the UFO method, what would be the net income reported on comparative financial statements issued at 12/31/22 for 2019, 2020, and 2021? Net Income 2019 $ 2020 2021