Please disregard first photo. The second picture is clear & that's the one I need help with. Thank you!

Testbank Multiple Choice Question 74 Pharoah, Inc manufactures machinery used in the mining industry On January 2, 2021 it leased equipment with a cost of $520000 to Silver Point Co. The 5-year lease calls for a 20% down payment and equal annual payments at the end of each year. The equipment has an expected useful life of 5 years. If the selling price of the equipment is $820000, and the rate implicit in the lease is what are the equal annual payments? Testbank Problem 120 Presented below is information related to the pension plan of Wildhorse ine for the year 2021 The service cost related to pension expense is $251,000 using the projected benefits approach. The projected benefit obligation and the accumulated benefit obligation at the beginning of the year are $331,000 and $302,000, respectively. The expected return on plan assets is 9% and the settlement rate is 10%. The accumulated OCI - prior service cost at the beginning of the year is $151,000. The company has a workforce of 200 employees, all who are expected to receive benefits under the plan. The total number of service-years is 1,000 and the service-years attributable to 2021 is 200. The company has decided to use the years-of-service method of amortization for these costs. At the beginning of the period, the fair value of pension plan assets was $302,000. The company had an Accumulated OCI (loss) at the beginning of the period of $101,000. Any amortization of unrecognized net loss is recognized on a straight-line basis over the average remaining service-life of the employees. The contribution made to the pension fund in 2021 was $240,000 Determine the pension expense to be reported on the income statement for 2021 (found wwer to decimal places, ..7528) Pension expense $ SHOW UST OF ACCOUNTS LINK TO TEXT TO TEXT TO TEXT Prepare the jumal try to record person expense for 2021 Credit account is re indent m ay a lly indeed www Do not Account Titles and Explanation Credit Pune Other Comes come Other Com e come AU Click if you would like to show Work for this question Doen Show Work SHOW UST OF ACCOUNTS LINK TO TEXT LINK TO THT LINK TO TEXT is un ASSR willen we u Amo hacer on the Print Postal Pinow a