T-Accounts for GASB 87 /AN

Please put together walkthrough of the T-accounts for GASB 87 (Governmental Accounting Standards Board 87) in excel. Please include a step by step of each process what is debit and credit for each step of the process with a brief explanation.
Use google as a resource there are many examples, all that you have to do is create the T-account

LESSEES (GAAP)
Government-wide statements and proprietary funds:

At the start of the lease term, a lessee should recognize a lease liability and an intangible right-to-use lease asset.
(DR) Lease Asset – Measured as the sum of the initial measurement of the lease liability – plus any initial direct costs and lease payments made prior to the start of the lease, less any lease incentives.
(CR) Lease Liability – Initially measured at the present value of payments expected to be made during the lease term.
(CR) Cash (possible entry) – for payment of any initial direct costs and lease payments made prior to the start of the lease.
Lease payments made to the lessor result in:
(DR) Reduction of the lease liability
(DR) Recognition of interest expense – a non-operating expense
(CR) Cash
The lease asset is amortized over the shorter of the lease term or the useful life of the underlying asset:
(DR) Amortization expense
(CR) Lease asset accumulated depreciation
Governmental funds:
At the start of the lease term, a lessee should recognize an expenditure and other financing source:
(DR) Capital outlay expenditure – for the amount of the lease asset, plus any initial direct costs and lease payments made prior to the start of the lease, less any lease incentives.
(CR) Other financing source – amount equal to the lease liability
(CR) Cash (possible entry) – for payment of any initial direct costs and lease payments made prior to the start of the lease.
Lease payments made to the lessor result in:
(DR) Debt service – principal
(DR) Debt service – interest
(CR) Cash
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LESSORS (GAAP)
Government-wide statements, governmental and proprietary funds:

At the start of the lease term, a lessor should recognize a lease receivable and a deferred inflow of resources.
(DR) Lease Receivable – Initially measured at the present value of lease payments expected to be received during the lease term.
(DR) Cash (possible entry) – for any lease payments received prior to the start of the lease.
(CR) Deferred Inflow – Measured as the sum of the initial measurement of the lease receivable – plus any lease payments received prior to the start of the lease, less any lease incentives.
Lease payments received from the lessee result in:
(DR) Cash
(CR) Reduction of the lease receivable
(CR) Recognition of interest income – a non-operating revenue. Use BARS 361.4X
(DR) Reduction of the Deferred Inflow – in a systematic and rational manner
(CR) Recognition of lease revenue –