can you please solve its (b) part according to the pattern

Three different lease transactions are presented below for Cullumber Enterprises. Assume that all lease transactions start on January 1, 2021. Cullumber does not receive title to the properties, either during the lease term or at the end of it. The yearly rental for each of the leases is paid on January 1 starting on January 1, 2021. Cullumber Enterprises prepares its financial statements using ASPE. I Manufacturing Office Equipment Vehicles Equipment Lease term 5 years 6 years 3 years Estimated economic life 15 years 7 years 6 years Yearly rental payment $14420 $15.810 $4,238 Fair market value of leased asset $90,440 $87,920 $17,020 Present value of lease rental payments $55,190 $73.435 $9 190 (a) Your answer is correct. Which of the belowieases are operating leases and which are capital leases Manufacturing Equipment Operating tease Vehicles Finance lease Office Equipment Operating lease (b) How should the lease transaction for each of the above assets be recorded on January 1, 2021? (Credit account titles are automatically indented when the amount is entered. Do not Indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 1 (To record payment for manufacturing equipment lease.) Jan. 1 (To record payment for office equipment lease.) Jan. 1 (To record lease asset and liability for vehicles.) Jan. 1 (To record payment for vehicles lease.)