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amuol bale Chapter q PROBLEMS executive use. The lease requires Generous to make obiles payments of P260,000 beginning January 1, 2019 the lease term, December

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amuol bale Chapter q PROBLEMS executive use. The lease requires Generous to make obiles payments of P260,000 beginning January 1, 2019 the lease term, December 31, 2023, Generous guaranu residual value of the automobiles will total P200,000, t reverts to the lessor at the end of the lease term. The useful life of the automobiles is 6 years and Ge straight-line method for all its assets. Generous nous borrowing rate is 10%. The interest rate implicit in the end u . The propenty irnated 4-1. On January 1, 2019, Generous, Inc. leased two aute ees that t ero the which is known to Generous, Inc., is 9%. REQUIRED l the right-o a) At what amount should Generous, Inc. record the rio January 1, 2019, gfter making the first payment of (c) Prepare an amortization table for the five-year term of the (d) Prepare journal 'entries in the books of Generous, Inc. for use equipment on January 1, 2019? P260,000 to the lessor? lease b) At what amount should the lease liability be of years 2019 and 2020 to record all transactions relating to the lease e) Prepare the journal entry at the end of the lease term to (ej rd the transfer of the leased automobiles to the lessor ) Assuming that the residual value of the two automobiles amounted to P150,000 at the end of the lease term, prepare the journal entry to recora the transfer of the leased automobiles to the lessor 2. On January 1, 2019, Diana Corporation signed a 5-year non- cancelable lease for a machine with Calpol Company. The terms of e lease called for Diana to make annual payments of P86,680 at the begit.ning of each year starting January 1, 2019. The machine has an estimated useful life of 6 years and a P50,000 residual value at the end of the five year lease term The machine reverts to the lessor at the end of the five-year lrase term uses the straight lin unguaranteed

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