The following information pertains to questions 28-30. It will be repeated before each question to minimize scrolling during this exam. (Pro-tip: / suggest you read the required first to help you identify the relevant information.) On January 1, 2021, Big Lessor Co (BLC) entered into a contract to lease equipment to Little Lessee Co. (LLC) for 5 years. Payments of $71,204 are due every January 1, and the first payment to be made January 1, 2021. BLC and LLC both report under IFRS. The equipment has a fair market value of $317,250 at the start of the lease. It cost $305,000 for BLC to manufacture the equipment and BLC records the equipment as inventory. The rate implicit in the lease is 8% and both the lessee and lessor are aware of this. LLC's incremental borrowing rate is 9%. The equipment has an estimated useful life of 6 years. Both companies use straight-line depreciation. LLC has the option to buy the equipment at the end of the lease for $15,000. Its estimated residual value at the end of the lease is $30,000. Required #3: Prepare all necessary journal entries for fiscal 2021 for the Lessee. Your entries should include any required adjusting entries. Round to the nearest dollar Using the information from question 29, what is the amount of the adjustment for the DIT related to the loss carry forward: Debit DTA- Loss Carry forward $6,000 Debit DTA- Loss Carry forward $8,600 Credit DTA- Loss Carry forward $8,600 Credit DTA- Loss Carry forward $6,000 Using the information from question 29, what is the amount of the adjustment for the DIT related to the property, plant and equipment: Debit DTL- Property, plant and equipment $7,550 Debit DTA- Property, plant and equipment $7,550 Credit DTL- Property, plant and equipment $7,550 Credit DTA- Property, plant and equipment $7,550 Using the information from question 29. what is the amount of the adjustment for the DIT related to the warranty provision: Credit DTL- Warranty provision- $17,750 G Credit DTA- Warranty provision- $17,750 Debit DTL- Warranty provision- $17,750 Debit DTA- Warranty provision- $17,750