Leases - entries

Please, could you check the following problem and confirm my entries on Debit and Credit sides are right: A lessee enters into a five-year lease of a building which has a remaining useful life of ten years. Lease payments are $50,000 per annum, payable at the beginning of each year. The lessee incurs initial direct costs of $20,000 and receives lease incentives of $5,000. There is no transfer of the asset at the end of the lease and no purchase option. The interest rate implicit in the lease is not immediately determinable but the lessee’s incremental borrowing rate is 5%. At the commencement date the lessee pays the initial $50,000, incurs the direct costs and receives the lease incentives. 1)rentals in arrears Initital recognition DR CR Right of use 216474 Expense 15000 Liability 216474 Cash 15000 subsequently DR CR Right of use 216474 Depreciation 43294,8 Finance cost 10823,7 Acc. depr-n 43294,8 Liability Current 41135,115 Non current 136162,585 Cash 50000 2)rentals in advance DR CR recognition Right of use: Expenses 15000 Lease 177297 Initial payment 50000 Liability: Lease Liability 177297 Cash (rental) 50000 Cash (expense) 15000 subsequently DR CR Right of use 242297 Depreciation 48459,4 Finance cost 6364,85 Liability Current 50000 Non current 83661,85 Cash 65000 Acc. depr-n 48459,4 Here I can't understand, what is missing on credit side (50 000) . Thank you.