An asset has a $200k fair value. It is rented on 1/1/A to Lessee Co. for 3 years. At EOY C the asset is expected to have a fair value of $100k when it is returned to Lessor Co. Assume the asset has an expected useful life of 5 years, and that Lessor Co. uses an implicit interest rate of 10% for lease accounting. Lessor depreciates leased type B assets S-L, -0- S.V. Provide the following information.

a. Right of Use Asset, 1/1/A_________

b. Performance Obligation, 12/31/A_________

c. Lease Receivable, 12/31/B_________

d. Annual lease payment__$45646.80__

e. Lessees annual lease entries

f. Lessors annual lease entries

g. Lessors annual depreciation expense_________