Question $5$: $(3$ pts$)$

On $1"$ December $2016,$ Company Centers into a sub rental agreement with Company S where Company S will occupy $250$ square meters of the building from December $15,2016.$ The semi$-$annual rent of EUR $12\mathrm{.}000$ is paid by bank in advance on December $15,2016$ on the bank account of Company C$.$

Pass the accounting entry as of December $15,2016,31$ December $2016($financial year end$)$ and January $1$st$,2017$ in Company C accounting.