Question $5$: $[4$ pts$)$

On December $1",2018,$ Company C enters into a sub rental agreement with Company $5$ where Company

$S$ will occupy $150$ square meters of the building from December $1,2018.$ The semi$-$annual rent of EUR $12\mathrm{.}000$ is paid by bank in advance on December $1^{st},2018$ on the bank account of Company $C.$

Pass the accounting entry as of December $1^{st},2018$ and December ${31}^{st},2018($financial year end$)$ in Company $C$ accounting and company $S$ accounting.