Three different lease transactions are presented below for Pharoah Enterprises. Assume that all lease transactions start on January 1 , 2024. Pharoah 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. Pharoah Enterprises prepares its financial statements using ASPE. Date Account Titles Debit Credit (To record interest payment.) (To record depreciation expense.)