As long as you have lease contract that specify how much the annual rent that you should pay. And the lease amount is predetermined and can not be changed. Means, You are obliged to pay only 10,000 per year, and the amount will not be changed. And you should pay the amount at the end of each year. The accounting entry will be as follow:
Dr. Rent Expenses $833.33
Cr. Accounts Payable - Leasehold owner $833.33
And when you pay the lease, debit accounts payable and credit bank or cash. For your information, there is different between accrued expenses and accounts payable
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