Recording Operating Lease$-$Lessor as an operating lease.

Note: Round your answers to the nearest whole dollar.

$\backslash$table$[[$Date$,$Account Name,Dr$.,$Cr$.],[$Jan$.1,,0,0],[,0,0],[$To record receipt of lease payment,,$],[$Dec$.31,,0,0],[,0,0],[$To record lease revenue,,$],[$Dec$.31,,0,0],[,0,0],[$To record depreciation,,$]]$