Operating Lease of a company:

a$)$ OBJECT OF LEASE: Office space $($for the period from January $1$st $2020$ to January $1$st $2022)$

b$)$ LEASEHOLD: Cash amount of $20\mathrm{.}000,00$ EUR monthly $-$ total value of the leasehold is worth of $36$ monthly rent per $20\mathrm{.}000,00$ EUR monthly $(720\mathrm{.}000$ EUR$)$

c$)$ DISCOUNT RATE: $3\%$ annually and $0,2466\%$ monthly

Requirement:

$1)$ Calculate the present value of the lease liabilities for operating lease for each period starting from January $2020$ being the sum of all the others $($from Feb $2020$ till Dec $2022).$

$2)$ Calculation for the asset value which is recorded in the balance sheet of the lessee: $($look at the picture$)$

$3)$ Repayment plan for payment of operating lease $($including interest$)$: $($look at the picture$)$