6. Write all the remaining periodic journal entries the lessor must make through 1/1/18. Be sure to include the date of each entry. (3 points) 7. Assume that at the termination of the lease the cabinet has a fair market value of $370,000 due to being kept safe in the Room of Requirement. Write the necessary journal entries for the lessor on Dec. 31, 2019, the date of the lease termination. (4 points) 8. Assume that the $280,000 residual value guarantee is provided by a third party (Gringotts) instead of the lessee. How will this affect the lease classification (show the necessary. calculations)? (3 points) 9. With the third party guarantee, what is the new implicit rate on the lease? (2 points) 10. Prepare the necessary table to calculate deferred profit recognition. (4 points)