On 30 June 2005 the company A got an invoice from the company B for the use of office space in the future. The invoice was in amount of 200,000 related to the next two years. The invoice was paid at that day.

Required: Present the influence of that business events on the financial statements from the perspective of Company A and Company B. Particularly, list which accounts to debit and credit for Companies A and B respectively in the date of June 30th 2005 and later in the date of June 30th 2007 (2 years after the rent invoice). Thank you so much!