need help with part A and part B. I did most of A but want to make sure it is correct. will give a thumbs up, thanks!

For the lease problems, use the present value figures below. Lessee Company enters into a 6 -year lease on January 1. Payments of $28,000 ane due ot the beginning of each year. Lessee has not guaranteed the residual value of $5000. The economic lifeof the equipment is 7 years. The incremental borrowing rathe is 7%. Prepare the journal entries for lessee forthefirstyear.RouAsset137,444LL104,444cash28,000Resil5,000136,79428,0004,136,000.666=22,644114800 Same as a except there is a bargain purchase option for $2000. ROU Assett