The following facts are for a non-cancellable lease agreement between Hubert Corporation, the lessor, and Trussell Corporation, the lessee: Both compan?es report under I?KS. Required: a) Calculate the annual lease payments to be made on January 1 or each year ( 3 marks) b) Determine the type of lease this is for Hubert Corporation. Consider all relevant criteria ( 3 marks) c) Prepare the journal entries related to the lease in the books of Hubert Corporation for the year ended December 31, 2022 (6 marks) d) Prepare the journal entries related to the lease in the books of Trussell Corporation for the year ended December 31, 2022 (6 marks) e) At the end of the lease on December 31, 2028, Trussell Corporation decides to exercise the bargain purchase option. Prepare the journal entry in the books of Hubert Corporation for this transaction (2 marks)