Assume that on January 1, 2012 Wilson Corporation signs a 10-year non-cancelable lease agreement to lease a building from Savino Company. The following information pertains to the lease agreement: The agreement requires equal rental payments of $43, 456 beginning on January 1, 2012. The fair value of the building on January 1.2012 is $275.000. The building has an economic life of 12 years. The lease is nonrenewable. At the expiration of the lease the building reverts to the lessor. Wilson's incremental borrowing rate is 12%. The lessor's implicit rate is unknown. The lease contains no bargain purchase option. Executory costs are as follows: Required: Complete the attached worksheet. Prepare all necessary journal entries for the 2012 and 2013