Portage County Entered the Following Equipment Lease Agreements at the Beginning

Portage County entered the following equipment lease agreements at the beginning of fiscal 2021:
1) The general fund signed a 3-year lease, with $200,000 paid at signing, and $200,000 due at the end of fiscal 2021 and fiscal 2022.
2) The water and sewer facility (enterprise fund) signed a 2-year lease, with $100,000 paid at signing, and $100,000 due at the end of fiscal 2021.
Both leases have implicit interest rates of 3%, and the leased equipment has an estimated life equal to the life of the lease, no residual value. Round all dollar amounts to the nearest dollar.
Required
a. Prepare the journal entries to record lease activities in the general fund and the enterprise fund for fiscal 2021.
b. Prepare the journal entries to record the lease activities in the government-wide statements for fiscal 2021.
c. Identify the reconciliation items for fiscal 2022 (a year later) in
1) The reconciliation of fund balances of governmental funds to net position of governmental activities.
2) The reconciliation of changes in fund balances of governmental funds to change in net position of governmental activities.