Just the parts with the red x on them please.

On January 1, 2021. Winn Heat Transfer leased office space under a three-year operating lease agreement. The arrangement specified three annual lease payments of $75,000 each, beginning December 31, 2021, and at each December 31 through 2023. The lessor, HVAC Leasing calculates lease payments based on an annual interest rate of 7%. Winn also paid a $330,000 advance payment at the beginning of the lease. With permission of the owner, Winn made structural modifications to the building before occupying the space at a cost of $405,000. The useful life of the building and the structural modifications were estimated to be 30 years with no residual value. (FV of $1. PV of $1. FVA of $1. PVA of $1. FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided.) Required: Prepare the appropriate entries for Winn Heat Transfer from the beginning of the lease through the end of 2023. Winn's fiscal year is the calendar year. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your answers to nearest whole dollars.) Debit Credit 4 General Journal No 526,800 1 Date January 01, 2021 Right-of-use anset Lease payable 526,800 2 points 2 330,000 January 01, 2021 Prepaid expenso Cash S 330,000 3 December 31, 2021 Interest expense Lease payable Cash 13.7763 61,224 75,000 December 31, 2021 Amortization expense 135,000 3 Right-of-use asset > 135,000 5 135.000 December 31, 202 Depreciation expense 135 000 Accumulated depreciation -- leasehold improvement > 9,490 6 December 31, 2022 Interest expense 65,510 Lease payable Cash 75,000 175,510 7 December 31, 2022 Amortization expense Right-of-use asset > 175,510 % 135,000 > 8 December 31, 2022 Depreciation expense 135,000 Accumulated depreciation - leasehold improvement 4,905 9 S December 31, 2023 Interest expenso Lease payable Cash 70,095 3 75,000 > 180,0953 10 December 31, 2023 Amortization expense Right-of-use asset 180,095