what accounting title should I fill in?

Current Attemptin Progress Morgan Leasing Company signs an agreement on January 1, 2020, to lease equipment to Cole Company. The following information relates to this agreement. 1. The term of the non-cancelable fease is 6 years with no renewal option. The equipment has an estimated economice of 6 years 2 3. The cost of the asset to the lessor is $245,000. The fair value of the asset at January 1, 2020, is $245,000. The asset will revert to the lessor at the end of the lease term, at which time the asset is expected to have a residual value of $24,335, none of which is guaranteed The agreement requires equal annual rental payments, beginning on January 1, 2020. Collectibility of the lease payments by Morgan is probable. 4. 5. Prepare all of the journal entries for the lessor for 2020 and 2021 to record the lease agreement, the receipt of lease payments. and the recognition of revenue. Assume the lessor's annual accounting period ends on December 31, and it does not use reversing entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) ste Credit Debit Account Titles and Explanation 20 245000 Lease Receivable 229,665 Cost of Goods Sold 229,665 Sales Revenue 245000