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E20.18 (LO 3, 4) (Accounting for an Operating Lease) On January 1, 2025, a machine was pur-chased for $900,000 by Young Co. The machine is

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E20.18 (LO 3, 4) (Accounting for an Operating Lease) On January 1, 2025, a machine was pur-chased for $900,000 by Young Co. The machine is expected to have an 8 -year life with no salvage value. It is to be depreciated on a straight-line basis. The machine was leased to St. Leger Inc. for 3 years on January 1, 2025, with annual rent payments of \$1 50,955 due at the beginning of each year, starting Jan-uary 1, 2025. The machine is expected to have a residual value at the end of the lease term of $562,500, though this amount is unguaranteed. Instructions a. How much should Young report as income before income tax on this lease for 2025 ? b. Record the journal entries St. Leger would record for 2025 on this lease, assuming its incremental borrowing rate is 6% and the rate implicit in the lease is unknown. c. Suppose the lease was only for one year (only one payment of the same amount at commencement of the lease), with a renewal option at market rates it the end of the lease, and St. Leger elects to use the short-term lease exception. Recond the fournat entries St. Leger would record for 2025 on this lease. E20.18 (LO 3, 4) (Accounting for an Operating Lease) On January 1, 2025, a machine was pur-chased for $900,000 by Young Co. The machine is expected to have an 8 -year life with no salvage value. It is to be depreciated on a straight-line basis. The machine was leased to St. Leger Inc. for 3 years on January 1, 2025, with annual rent payments of \$1 50,955 due at the beginning of each year, starting Jan-uary 1, 2025. The machine is expected to have a residual value at the end of the lease term of $562,500, though this amount is unguaranteed. Instructions a. How much should Young report as income before income tax on this lease for 2025 ? b. Record the journal entries St. Leger would record for 2025 on this lease, assuming its incremental borrowing rate is 6% and the rate implicit in the lease is unknown. c. Suppose the lease was only for one year (only one payment of the same amount at commencement of the lease), with a renewal option at market rates it the end of the lease, and St. Leger elects to use the short-term lease exception. Recond the fournat entries St. Leger would record for 2025 on this lease

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