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October 1, 201 Inception dabe Economic ife of leased eqipment Fair value of asset at October 1, 2017 $255,349 Residual value Lessor's impicit rate Lessee's

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October 1, 201 Inception dabe Economic ife of leased eqipment Fair value of asset at October 1, 2017 $255,349 Residual value Lessor's impicit rate Lessee's incremental borrowing rate at end of lease term Annual lease payment due at the beginning of each year, beginning with Octeber 1, 2017 The collectibility of the lease payments is reasonably predictable, and there are no important uncertainies surrounding the costs yet to be incurred by the lessor. The lessee assumes responsibiity for all executory costs, which amount to s6,700 per year and are to be paid each October 1, beginning October 1, 2017.(This $6,700 s not included in the rental payment of $53,300.)The asset will revert to the lessor at the end of the lease term. The straight-ine depreciation method is used fer all The folowing amortization schedule has been prepared correctly for use by both the lessor and the lessee in accounting for this lease. The lease is to be accounted for properly as a capital lease by the essee and as a direct-fnancing lease by the lessor Interest (10%) on Date Paynsent/Receipt Liability/Receivable Liability/Receivable Liability/Receivable 53,300 168,954 10/01/19 53,300 32,549 10/01/20 53,300 48,454 1Cy01/22 Assuming the lessee's accounting period ends on September 30, answer the folowing questions with respect to this lease agreement (Round answers to decimal places e.g. 58,971.) (1) What items and amounts will appear on the lessee's income stacement for the year ending September 30, 2018 (2) what items and amounts wil appear on the lessee's balance sheet at September 30, 2018 Salance Sheet (Partial Current Liabilities Long term Liabilities Property, Plant and Equipment (3) what items and amounts will appear on the lessee's income statement for the year ending September 30, 2019 (4) What items and amounts wil appear on the lessee's balance sheet at September 30, 2019? Balance Sheet (Partial)

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