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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 $10,000 each, payable semiannually on June 30 and December 31 each year. The computers were acquired by ComputerWorld at a cost of $90,000 and were expected to have a useful life of five 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 andPVAD 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.there should be a total of nine entries