On January 1, 2018, Nath-Langstrom Services, Inc., a computer software training firm, leased several computers under a two-year operating lease agreement from ComputerWorld Leasing, which routinely finances equipment for other firms at an annual interest rate of 4%. The contract calls for four rent payments of $13,000 each, payable semiannually on June 30 and December 31 each year. The computers were acquired by ComputerWorld at a cost of $96,000 and were expected to have a useful life of Eight years with no residual value. Both firms record amortization and depreciation semi-annually. (FV of $1. PV of $1. FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1 (Use appropriate factor(s) from the tables provided.) Required Prepare the appropriate entries for both the lessee and the lessor from the beginning of the lease through the end of 2018. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your intermediate calculations to the nearest whole dollar amount.) Answer is complete but not entirely correct Date General Journal Debit Credit 0 January 01, 2018Right-of-use asset Lease payable 50,490 50,490 June 30, 2018 Interest expense 1,010 11,990 Lease payable Cash 13,000 Amortization expense Right-of-use asset June 30, 2018 11,990 11,990 December 31, 201 Interest expense 770 Lease payable 12,230 Cash 13,000 12,230 December 31, 201 Amortization expense Right-of-use asset 12,230 96,000 6 June 30, 2018Cash 96,000 Lease revenue June 30, 2018 Depreciation expense 9,600 9,600 Accumulated depreciation 96,000 December 31, 201 Cash 96,000 Lease revenue December 31, 201 Depreciation expense 9,600 Accumulated depreciation 9,600