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Rhone-Metro Industries manufactures equipment that is sold or leased On December 31, 2011, Rhone-Metro leased equipment to Westem Soya Co. for a noncancelable stated lease

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Rhone-Metro Industries manufactures equipment that is sold or leased On December 31, 2011, Rhone-Metro leased equipment to Westem Soya Co. for a noncancelable stated lease term of four years ending December 31, 2015, at which time possession of the leased asset will revert back to Rhone-MetroThe equpment cost $300,000 to manufactre and has an expected useful life of six years. Its normal sales price is $365,760. The expected residual value of $25,000 at December 31, 2015, is not guaranteed. Western Soya Co. can exerose a bargain purchse opon on December 30, 2014, at an option price of $10,000. Equal payments under the lease are $134,960 (including $4,000 annual executory costs) and are due on December 31 of each year. The first payment was made on December 31, 2011. Collectibility of the remaining lease payments is reasonably assured, and Rhone-Metro has no material cost uncertainties Western Soya's incremental borrowing rate-s 12% Western Soya knows the interest rate implicit rhe lease payments is 10% Both companies use straight-line depreciation Hint. A lease term ends for accounting purposes when an option becomes exercisable if it's expected to be exercised (Le, a BPO). (Use Table 2 and Table 6) Required Show how Rhone-Metro calculated the $134,960 annual lease payments (Input all amounts as positive values. Round Factor" to 5 decimal places and final answers to the nearest dollar amount. Omit the "$" sign in your response Lessor's calculation of lease payments Amount to be recovered (fair value) Oick to eltPresent value of the BPO price Amount to be recovered through periodic lease payments Present value of an annuity due Lease payments at the beginning of each of three years s Lease payments including executory costs Executory costs 0 How should this lease be classified (a) by Westem Soya Co. (the lessee) and (b) by Rhone-Metro Industries (the lessor)? Prepare the appropriate entries for both Western Soya Co and Rhone- Metro on December 31, 2011. (Round PV Factor" to 5 decimal places, intermediate and final answers to the nearest doillar amount. Omit the $ sign in your response) Westem Soya Co. (Lessee) Rhone-Metro (Lessor)

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