The details of the equipment lease agreement that Little DOG Co. (lessee) recently entered into with BIG DC Leasing (lessor) are: Commencement date: January 1, 2019. Term of lease: 12 months. Payments: \$1,000 per month first due at the commencement date. Other: Title does not transfer and the lease does not include any renewal or purchase options. Interest rate implicit in the lease: Lessee not able to readily determine. Incremental borrowing rate: 9% per annum ( 0.75% per month). Estimated useful life of equipment: 8 years. Depreciation method: Straight-line. Year end: December 31. Assume that Little Dog Co. does not elect to expense leases of a short-term nature. Prepare the journal entry for January 1, 2019. Indicate a debit as positive and a credit as negative. Type o for any blanks that do not apply. Accumulated Depreciation = Cash = Depreciation Expense = Equipment Rental Expense = Interest Expense = Lease Liability = ROU Asset = Assume that Little Dog Corp. does not elect to expense leases of a short-term nature. Prepare the journal entry for February 1, 2019. Indicate a debit as positive and a credit as negative. Type 0 for any blanks that do not apply. Accumulated Depreciation = Cash = Depreciation Expense = Equipment Rental Expense = Interest Expense = Lease Liability = ROU Asset = Assume that Little Dog Corp. does elect to expense leases of a short-term nature as a practical expedient. Prepare the journal entry for January 1, 2019. Indicate a debit as positive and a credit as negative. Type 0 for any blanks that do not apply. Accumulated Depreciation = Cash = Depreciation Expense = Equipment Rental Expense = Interest Expense = Lease Liability = ROU Asset = Assume that Little Dog Co. does not elect to expense leases of a short-term nature. Prepare the journal entry for January 31, 2019. Indicate a debit as positive and a credit as negative. Type o for any blanks that do not apply. Accumulated Depreciation = Cash = Depreciation Expense = Equipment Rental Expense = Interest Expense = Lease Liability = ROU Asset =