Joanne starts in business as a sole trader on $1$ January $2022.$ She works as a landscape artist and publishes a gardening magazine. Her financial year ends on $31$ December. Her first set of accounts will cover the year to $31$ December $2022.$Joanne immediately enters into a $20-$month rental lease for premises to be used as an office and workshop and has to pay the whole amount of $82,000$ on $1$ January $2022.$

On $30$ June $2022,$ at a gardening fair, Joanne makes cash sales of $100$ magazine subscriptions worth a total of $6,000.$ The subscription holders will enjoy a year$$s subscription to the magazine starting from $1$ July $2022.$

Calculate the amounts for rent and magazine subscriptions to be included in the income statement for the year ended $31$ December $2022.$

Calculate the amounts for rent and magazine subscriptions to be included in the balance sheet as at $31$ December $2022$ and indicate as to which section$/$heading of the balance sheet the amounts you have calculated will be shown.