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 $93,000 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 8%. Winn also paid a $204,000 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 $297,000. 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.) No 1 Answer is not complete. Date General Journal January 01, 2 Right-of-use asset Lease payable Credit Debit 443,670 443,671 2 x 204,000 January 01, 2 Maintenance expense Cash SS Co 204,000 3 December 31. Interest expense Lease payable Cash 19,174 73,826 93,000 68,000 X December 31. Lease payable Prepaid expense X 68,000x 5 December 31. Amortization expense Right-of-use asset X 141,828 x 141,826 X X 99,000 December 31. Depreciation expense Accumulated depreciation - leasehold improvem 99,000 X 7 December 31. Interest expense Lease payable Cash X 18,548 X x 74.452X 93,000 X 8 December 31. Lease payable Prepaid expense X68,000 x 68,000 x 9 December 31. Amortization expense Right-of-use asset X 142,452 X 142,452 X 10 December 31. Depreciation expense X99,000 Accumulated depreciation - leasehold improvemex 99,000 X 11 December 31. Interest expense Lease payable Cash 7,311 x 85,689% 93,000 X