A Company leases demolition equipment to credit worthy adults who wish to destroy the homes a competitor. A Company has agreed to lease a crane with a wrecking ball to Barbara. Ms. Bush has formed a limited liability corporation, BB, Inc., to lease the crane. Ms. Bush has agreed to pay $11,509.34 per month for a lease term of 30 months beginning March 1, 2016, with the first payment due on this date. A Company's interest rate on the lease is 12%, which is known by BB, and BB's incremental borrowing rate is 14%. Assuming the lease meets the criteria to be recorded as a capital lease by both the lessee and lessor, prepare the first two month's entries on the books of A Company and BB, Inc. The present value annuity due factor for 30 periods at a 1.00% interest rate is 26.06579. Please show all steps on how you arrived at your, show all journal entries, not accounts, and make sure all work is clearly legible.