Pelaporan Korporat Tugas 6
Pelaporan Korporat Tugas 6
Pelaporan Korporat Tugas 6
457521
1) Cash 1.700.000
Equipment 1.500.000
Gain on sale of equipment 200.000
12/31/18
Equipment 1.700.000
Cash 1.700.000
Cash 277.635
Unearned lease revenue 277.635
12/31/18
2) a) Capitalized amount:
978,446 × PV of an ordinary annuity for 4 periods at 8%
978,446 × 3.57710 = 3,500,000
b) July 1, 2018
Right of Use Asset 3,500,000
LeaseLiability 2,521,554
Cash 978,446
December 31, 2018
Depreciation Expense 700,000
Right of Use Asset [(3,500,000 × 4/10) × 6/12] 700,000
Interest Expense (201,724 × 6/12) 100,862
Lease Liability 100,862
Lease Amortization Schedule
July 1, 2019
Interest Expense 201,724
Lease Liability 776,722
Cash 978,446
(Interest expense entry assumed to have been reversed 1/1/19)
December 31, 2019
Depreciation Expense 1,225,000
Right of Use Asset 1,225,000
Interest Expense (139,587 × 6/12) 69,794
Lease Liability 69,794