5. The entity rented an idle building to another enterprise on October 1, 2018, for a period of 2 (two) years at a price of 10,000 TL + 18% VAT per month. According to the lease agreement, half of the lease payments will be received in advance, and the remaining half will be received after 1 year (on October 1, 2019). The transaction was carried out in accordance with the contract.

REQUESTED: 20 points

Write the balances of the accounts related to this transaction as of 31.12.2018 and 31.12.2019 in the table below.

HPP. ACCOUNT NAME BALANCES

NO 2018 2019

DEBT DUE DEBT DUE

180 Expenses for Next Month

181 Income Accruals

191 VAT to be deducted

280 Expenses for Future Years

281 Income Accruals

380 Income for the Next Month

381 Expense Accruals

391 Calculated VAT

480 Income for Future Years

481 Expense Accruals

600 Domestic Sales

649 Other Ordinary Income and Profits