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A motor dealer acquires vehicles of a particular model from the manufacturer for Rs. 21,000, a 20% discount on the recommended retail price of Rs. 26,250. It offers them for sale at the recommended retail price with 0% finance over three years, provided three annual payments of Rs. 8,750 are made in advance. The market rate of interest is 8%. A sale transaction made on 1 January 20X5 is recognised as a combination of an outright sale and a finance lease. The present value of the minimum lease payments is treated as the consideration for the outright sale and at 8% is calculated as follows: Year Cash flow Discount factor at 8% 8 Present value Rs. Rs. . 20X5 8,750 1.000 8,750 1 20X6 8,750 8,102 (1.08)= 0.926 1 20X7 8,750 (1.08)2=0.857 7,499 24,351 Requirement How should the transaction be recognised by the dealer in the year ending 31 December 20X5