On October 1", 2018, Company C enters into a sub rental agreement with Company S where Company S will occupy 150 square meters of the building from October 1", 2018. The semi-annual rent of EUR 6 12.000 is paid by bank in advance on October 1", 2018 on the bank account of Company C. Pass the accounting entry as of October 1", 2018 and December 31, 2018 (financial year end) in Com- pany C accounting and company S accounting. poffered income