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 $78.000 each, beginning December 31, 2021, and at each December (81 through 2023. The lesson HVAC Leasing calculates lease payments based on an annual interest rate of 5% Winn also paid a $285,000 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 $363,000. The useful life of the building and the structural modifications were estimated to be 30 years with no residual value (EV of $1. PV of $1. EVA of $1. PVA O SI. 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 years 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.) View transaction list Journal entry worksheet