What journal entry(ies) would the company need to make to change from a finance lease to an operating lease?

LEASEE AMORTIZATION SCHEDULE Initial Direct Costs: PV of BPO or RV: PV of Lease Pay: Lease Liability: ROU Asset Value $6,600 Payment: Market Value BPO or Guar. RV Interest Rate # of Payments Est. Economic Life $82,562 $590,000 $0 50% $440,012 $440,012 $446,612 Reduction in Lease Liability Lease Liability BALANCE Lease Interest Expense Date Payment Oct. 1, Year 1 Oct. 1, Year 1 Sept 30, Year 2 Sept 30, Year 3 Sept 30, Year 4 Sept 30, Year 5 Sept 30, Year 6 $82,562 $82,562 $82,562 $82,562 $82,562 $82,562 $495,372 $0 $17,873 $14,638 $11,242 $7,676 $3,931 $55,360 $82,562 $64,689 $67,924 $71,320 $74,886 $78,631 $440,012 $440,012 $357,450 $292,761 $224,837 $153,517 $78,631 $0