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On January 1, 2021, National Insulation Corporation (NIC) leased equipment from United Leasing under a finance lease Lease payments are made annually. Title does not

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On January 1, 2021, National Insulation Corporation (NIC) leased equipment from United Leasing under a finance lease Lease payments are made annually. Title does not transfer to the lessee and there is no purchase option or guarantee of a residual value by NIC. Portions of the United Leasing's lease amortization schedule appear below. (FV of $1. PV of $1. FVA of $1. PVA of $1. FVAD of $1 and PVAD of $1 (Use appropriate factor(s) from the tables provided.) Effective Interest Decrease in Balance Jan. 1 Payments 2021 2021 31,000 2022 31,000 2023 31,000 2024 31.000 2025 31,000 2026 31,000 28,074 27,723 27.330 26,889 26,396 31,000 2,926 3,277 3,670 4,111 4,604 Outstanding Balance 264,950 233,950 231,024 227,747 224,077 219,966 215, 362 - 2038 2039 2040 2041 31,000 31,000 31,000 54,123 13,062 10,910 8,499 5,799 17,938 20.090 22,501 48,324 90,915 70,825 48,324 Required: 1. What is the lease term in years? 2. What is the asset's residual value expected at the end of the lease term? (Round your answers to nearest whole dollar.) 3. What is the effective annual interest rate? (Round your percentage answer to 1 decimal place.) 4. What is the total amount of lease payments for United? (Round your answers to nearest whole dollar.) 5. What is the total amount of lease payments for NIC? (Round your answers to nearest whole dollar.) 6. What is United's net investment at the beginning of the lease (after the first payment)? (Round your answers to nearest whole dollar.) 7. What is United's total effective interest revenue recorded over the term of the lease? (Round your answers to nearest whole dollar.) 8. What amount would NIC record as a right-of-use asset at the beginning of the lease? (Round your answers to nearest whole dollar) 1 years 2 3 4. 5. Lease form Asset's residual value Effective annual interest rate Lease payments for United Lease payments for NIC Net investment Total effective interest revenue Right-of-use asset 6. 7. B

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