Problem 15-5 Lessee, operating lease: advance payment: leasehold improvement (LO15-4) On January 2018, Winn Heat Transfer leased office space under a three year operating lease agreement The arrangement specified three wnnual rent payments of $90,000 each, beginning December 31, 2018, and at each December 31 through 2020 The lessor HVAC Leasing calculates lease payments based on an annual interest rate of 8 Winneolso paid a $300.000 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 $390,000. The useful le of the building and the structural modifications were estimated to be 30 years with no residual value.EV Of S1, PVOLSLEVA 51, EVA OSJ. EVADand PVAD 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 2020 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) View transaction list Journal entry worksheet