On January $1,2024,$ Langstrom Services, a computer software training firm, leased several computers from ComputerWorld Corporation under a two$-$year lease agreement. The contract calls for four rent payments of $$15,000$ each, payable semiannually on June $30$ and December $31$ each year. The computers were acquired by ComputerWorld at a cost of $$90,000$ and were expected to have a useful life of six years with no residual value. Langstrom's incremental borrowing rate is $10\%$ per annum. Required: Prepare the appropriate entries for the lessee from the inception of the lease through the end of $2025.($Use straight$-$line depreciation.$)$