On January 1, 2016, Sweetwater Furniture Company leased office space under a 21-year operating lease agreement. The contract calls for annual rent payments on December 31 of each year. The payments are $17,500 the first year and increase by $400 per year. Benefits expected from using the office space are expected to remain constant over the lease term.

Required:

Record Sweetwater's rent payment at December 31, 2020 (the fifth rent payment) and December 31, 2030 (the 15th rent payment). (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

December 31,2020	Rent Expense
	Deferred Rent Expense Payable
	Cash		19,100

**same journal entries for December 30, 2030, so how do i figure out the deferred rent expense payable for both of them??