Complete the missing amount for the above Journal Entries.

Eye Deal Optometry leased vision-testing equlpment from Insight Machines on January 1, 2018. Insight Machines manufactured the equipment at a cost of $290,000 and lists a cash selling price of $333,293. Appropriate adjusting entries are made quarterly. (FV of $1 PV of $1, FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1 (Use approprlate factor(s) from the tables provided.) Related Information: Lease term Quarterly lease payments Economic life of asset Interest rate charged by the lesson 5 years (20 quarterly periods) 21,750 at Jan. 1, 2018, and at Mar. 31, June 30, Sept. 3, and Dec. 31 thereafter 5 years 12% Required: 1. Prepare appropriate entries for Eye Deal to record the arrangement at its beginning, January 1, 2018, and on March 31, 2018 2. Prepare appropriate entries for Insight Machines to record the arrangement at its beginning, January 1, 2018, and on March 31, 2018