On january 1, 2018. winn heat transfer leased office space under a three-year operating lease agreement. the arrangement specified three annual rent payments of $80,000 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 5%. winn also paid a $100,000 advance payment at the beginning of the lease in addition to the first $80,000 rent payment. 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 30 years with no residual value. 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.