$$ First monthly lease payment $($made in advance$)1$ August $2023$

$$ Monthly lease payments for first $12$ months $($GST$-$exclusive$)$ $$4,000\mathrm{.}00$

$$ Monthly lease payments for second $12$ months $($GST$-$exclusive$)*$ $$4,100\mathrm{.}00$

$$ Monthly lease payments for third $12$ months $($GST$-$exclusive$)**$ $$4,202\mathrm{.}50$

$$ Total undiscounted lease payments over $3-$year period$$ $$147,630\mathrm{.}00$

$$ Present value of the lease payments $$ $$139,269\mathrm{.}81$

$$ Period of the lease $(3$ years$)36$ months

$$ Depreciation method$$ straight$-$line

$$ Rent increase to take effect on $1$ August each year$2\mathrm{.}5\%$

$$ Annual discount rate to be used for each of the $36$ monthly lease payments $4\mathrm{.}00\%$

what are the journal entries for the above ROU assets.