Lease and Sublease Details in Journal Entries

Prepare entries for Bosio to record (a) its payments to Harper for the right to sublease the building space (b) its payment of the 2009 annual rent to the building owner, and (c) its payments for the office improvements.
Prepare Bosio’s year-end adjusting entries required at Dec 31, 2009, to (a) amortize the $260,000 cost of the sublease, (b) amortize the office improvements, and (c) record rent expense.