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 $80,000 each, beginning December 31, 2021, and at each December 31 through 2023. The lesson HVAC Leasing calculates lease payments based on an annual interest rate of 5% Winn also paid a $100.000 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 $180,000. The useful life of the building and the structural modifications were estimated to be 20 years with no residual value. (FV of $1. PV of S1, FVA of 51 PVA of S1, FVAD of $1 and PVAD of S1 (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 the nearest whole dollar.) Cash 4 December 31, 202 Amortization expense Right-of-use asset 5 December 31, 202 Depreciation expense Accumulated depreciation - leasehold improvement 6 December 31, 202. Interest expense Lease payable Cash SIS 7 December 31, 202. Amortization expense Right-of-use asset Right-of-use asset 8 December 31, 202 Depreciation expense Accumulated depreciation - leasehold improvement 9 December 31, 202 Interest expense Lease payable Cash 10 December 31, 202 Amortization expense Right-of-use asset 11 December 31, 202 Depreciation expense Accumulated depreciation - leasehold improvement