On January 1, 2018, Nath-Langstrom Services, Inc, a computer software tralning firm, leased several computers under a two-year operating lease agreement from ComputerWorld Leasing, which routinely finances equlpment for other firms at an annual interest rate of 4%. The contract calls for four rent payments of $19,000 each, payable semiannually on June 30 and December3 each year. The computers were acquired by ComputerWorld at a cost of $108,000 and were expected to have a useful life of Eight years with no residual value. Both firms record amortization and depreclation seml-annually 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.) 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 transactlon/event, select "No journel entry requlred in the first account fleld. Round your intermecdlate calculations to the neerest whole doller amount.) Journal entry worksheet 2 3 4 6 9 Record the beginning of the lease for Nath-Langstrom Services. Note: Enter debits before credits. General JournalDebitCredit Date January 01. 2018