Three different lease transactions are presented below for Cullumber Enterprises. Assume that all lease transactions start on January 1, 2024. Cullumber does not receive title to the properties, either during the lease term or at the end of it. The yearly rental for each of the leases is paid at the beginning of each year. Cullumber Enterprises prepares its financial statements using ASPE. Assume that Cullumber Enterprises has purchased the vehicle for $76,800 instead of leasing it and that the amount borrowed was $76,800 at 8% interest, with interest payable at the end of each year. Prepare the entries for 2024 . (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record entries in the order displayed in the problem statement.)