please answer all the questions immediately thankyou

26. It is that portion of the residual value of the leased asset, the realization of which by the lessor is not assured or is guaranteed solely by a party related to the lessor. (1 Point) Minimum lease payment Guaranteed residual value Unguaranteed residual value Residual value 27. Under PFRS 5, which of the following must be present for a sale to be considered as highly probable? * (1 Point) The managers of the fimm must be active in finding and locating buyers The asset is highly probable to be sold beyond twelve months from the decision to be sold The asset must available for immediate sale in its present location An active program to locate a buyer must be present 28. National Co. debited purchases and credited accounts payable in the amount of P10,000 when it purchased merchandise inventory on account. Is the accounts payable recognized a provision? * (1 Point) O yes since the transaction emanated as a result of past event O No because there is no uncertainty in the amount of obligation O res because the amount of payable can be measured reliably O No if there is no due date stipulated within the sale agreement 29. Which of the following may be considered as qualifying assets * (1 Point) ES U Bearer plants Inventories that are manufactured or otherwise produced in large quantities on a repetitive basis Accounts Receivable Biological assets 30. At the commencement date, a lessee shall measure a right-of-use asset at * (1 Point) The lower of the fair value of the asset and the present value of the minimum lease payments Cost O The lower cost and fair value O Fair value 7