Windsor Leasing Company signs a lease agreement on January 1, 2020, to lease electronic equipment to Wildhorse Company. The term of the non-cancelable lease is 2 years, and payments are required at the end of each year. The following information relates to this agreement: 1. Wildhorse has the option to purchase the equipment for $20,000 upon termination of the lease. It is not reasonably certain that Wildhorse will exercise this option. 2. The equipment has a cost of $200.000 and fair value of $235.000 to Windsor Leasing. The useful economic life is 2 years, with a residual value of $20.000. 3. Windsor Leasing desires to earn a return of 5% on its investment. 4. Collectibility of the payments by Windsor Leasing is probable. Prepare the journal entries on the books of Windsor Leasing to reflect the payments received under the lease and to recognize income for the years 2020 and 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually. For calculation purposes, use 5 decimal places as displayed in the factor table provided and round final answers to 0 decimal places eg. 5.275.) Cost of Goods Sold Sales Revenue Irventory Lease Receivable Interest Revenue Lease Receivable Interest Revenue