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1. Using the chart of accounts in Figure 2-1, determine the changes to the balance sheet, income statement, job cost ledger, and equipment ledger as the result of leasing a $60,000 dump truck. The lease extends for five years, at which time the dump truck may be purchased for $5,000. The present value of the lease is $60,000. (7 points) 2. Using the chart of accounts in Figure 2-1, determine the changes to the balance sheet, income statement, job cost ledger, and equipment ledger as the result of billing $500 of nails from inventory to job cost code 302.01.06110M. (6 points) 3. The following figure shows changes to the balance sheet, income statement, job cost ledger, and equipment ledger as the result of entering the employees' time into the accounting system. Determine the changes to the balance sheet, income statement, job cost ledger, and equipment ledger as the result of paying the employees. ( 7 points)