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 OSP of $1. FVA of $1. PVA SI. FVAD OF $ and PVAD of Su (Use appropriate factoris) 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.) Verwraction entry worksheet Journal entry worksheet Record the beginning of the lease for Winn Date General Journal Debit Credit January 01, 2021 Rght-of-use asset Leable View transaction et Journal entry worksheet Record the advance payment made at the beginning of the lease by Winne ate: Enter debits before credits General Journal Credit Date January 01, 2021 Lease payable Debit 204.000 204.000 Record only Clear entry View general Journal View transaction at Journal entry worksheet Record depreciation for Winn. General Journal Amortization expense Right-of-use asset Debit | Credit 141.820 141,828 RECO entry Clear entry View general Journal cost of $297.000. The useful life of the building and the structural modifications were estimated to be e. FV of $1. PV of $1, FVA of $1. PVA of $1. FVAD of $1 and PVAD of $1) (Use appropriate factor(s) fro uired: pare the appropriate entries for Winn Heat Transfer from the beginning of the lease through the end of calendar year. (If no entry is required for a transaction/event, select "No Journal entry required" in th ur answers to nearest whole dollars.) View transaction Bat Journal entry worksheet