Record the journal entries for the following:

6. During 2013, Tesla disposed of fully depreciated equipment with an original acquisition cost of $110,000 and received $20,000 in cash.

7. On January 1, 2013 Tesla entered a new non-cancellable agreement to lease manufacturing equipment (classified under Property Plant and Equipment). The annual interest rate charged by the lessor is 5% (annual compounding). The present value of lease payments calculated at this rate was $231,652 on January 1, 2013 and $213,235 on January 1, 2014, respectively. The payments take place at the end of each year. Account for all journal entries related to this transaction. Note: The depreciation cost related to leased equipment is a part of the manufacturing overhead costs which you have already accounted for above (i.e. no need to account for depreciation here).

8. The long term debt carried on Tesla's balance sheet as of January 1, 2013 is issued at Par and bears a coupon rate of 3%. The payments take place annually, on the last day of each year

9. On January 1, 2013, Tesla purchased municipal bonds (non-taxable) and classified them as Marketable Securities as Available for sale. Bonds had Par Value of $100,000 and a coupon rate of 2%. The bonds were priced to yield 5%, which resulted in a discount of 23.165%. The interest payments take place on the last business day in the calendar year. The fair value of bonds on December 31, 2013 (after interest payment was made) was $80,000

10. On January 1, 2009, Tesla granted employee stock options (ESOs) to its R&D division management team that allow purchasing shares upon exercise. The cost of granting these options is included in the R&D Expense. The total exercise price of the granted options is $160,000, whereas the total par value was $10. The total fair value of the granted options on the date of the grant was $50,000. The stock options vest on December 31, 2013, when the stock price reaches the total fair value of $190,000, and are immediately exercised. Show the journal entries in connection to these employee stock options during 2013.