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Sarasota Leasing Company agrees to lease equipment to Ivanhoe Corporation on January 1, 2020. The following information relates to the lease agreement 1. 2. 3.

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Sarasota Leasing Company agrees to lease equipment to Ivanhoe Corporation on January 1, 2020. The following information relates to the lease agreement 1. 2. 3. The term of the lease is 7 years with no renewal option, and the machinery has an estimated economic life of 9 years. The cost of the machinery is $483,000, and the fair value of the asset on January 1, 2020, is $757,000. At the end of the lease term, the asset reverts to the lessor and has a guaranteed residual value of $55,000. Ivanhoe estimates that the expected residual value at the end of the lease term will be 55,000. Ivanhoe amortizes all of its leased equipment on a straight-line basis. The lease agreement requires equal annual rental payments, beginning on January 1, 2020. The collectibility of the lease payments is probable. Sarasota desires a 10% rate of return on its investments. Ivanhoe's incremental borrowing rate is 11%, and the lessor's implicit rate is unknown 4. 5. 6. (Assume the accounting period ends on December 31.) Your answer is correct Discuss the nature of this lease for both the lessee and the lessor. This is a finance lease for Ivanhoe. This is a sales typelease for Sarasota. e Textbook and Media List of Accounts Attempts: 2 of 3 used (b) Your answer is correct Calculate the amount of the annual rental payment required (Round present value factor calculations to 5 decimal places.es 1.25124 and the final answer to decimal places eg 58,972.) $ 136086 Annual rental payment (c) Your Answer Correct Answer * Your answer is incorrect. Compute the value of the lease liability to the lessee. (Round present value factor calculations to 5 decimal places, eg. 1.25124 and the final answer to O decimal places eg. 58,972.) $ Present value of minimum lease payments 728776 eTextbook and Media Solution Assistance Used List of Accounts Attempts: 3 of 3 used Date Account Titles and Explanation Debit Credit 1/1/20 Leased Equipment 729181 Lease Liability 7291 (To record the lease.) Lease Liability 124069 1240 Cash ch (To record lease payment.) 96311 12/31/20 Depreciation Expense 963 Accumulated Depreciation Capital Leases (To record amortization.) Interest Expense 36307 365 Interest Payable (To record interest.) 1/1/20 Lease Liability 12/31/21 (To record amortization.) (To record interest.)

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