36. Balance sheet shows two loans receivable: a) loan to a supplier to be paid in 20 equal installments over 10 years at current market rate and b) loan to vice president to be paid in one lump sum in six years at .5% (current rate is 3.5%) with all interest paid at end, How would these be reported in the corporate reports 37. In 2014, you purchased a machine with an estimated useful life of 15 years, cost 300,000, no residual value. You were using straight line. In 2018 because of technological changes, you realize the machine has only five remaining years. How would the changes be reflected. Show 2018 journal entry and notes to financial statement