-13- 5. On January 1, 2020, Stevana Company leased a building under a three-year operating lease. The annual rental payments are $68,000 on January 1, 2020, the inception of the lease, and $50,000 January 1 of 2021 and 2022. Stevana made structural modifications to the building costing $90,000 before occupying the building The useful life of the building and the modifications is 30 years with no expected residual value Required: Prepare the appropriate journal entries for Stevana Company for 2020. Stevana's fiscal year is the calendar year, and the company uses straight-line depreciation. (Hint 8 total Debits and Credits) (8 x 1 = 8)