Please help with the other parts of the journal

To ralse operating funds, National Distribution Center sold its office bullding to an Insurance company on January 1, 2018, for $920,000 and Immedlately leased the bullding back. The operating lease is for the final 14 years of the bullding's estimated 20- year remalning useful life. The bullding has a falr value of $920,000 and a book value of $710,000 (its original cost was $1 milion). The rental payments of $220,000 are payable to the insurance company each December 31. The lease has an implicit rate of 10%. Required 1. & 2. Prepare the approprlate entries for National Distribution Center on January 1, 2018 and December 31, 2018, to record the sale- leaseback and necessary adjustments. (If no entry Is required for a transactlon event, select "No Journal entry required" In the first account field.) January 01 2018 Cash 920,000 Accumulated depreciation 290,000 Building 1,000,000 Gain on sale 210,000 December Right-of-use 220,000 2018 Lease payable 920,000 Deoember 3 erest expense 2018 Lease payable Cash expense 920,000 2018 Right-of-use asset 920,000