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The following facts pertain to a non-cancelable lease agreement between Faldo Leasing Company and Teal Company, a lessee. January 1, $110,269 Commencement date Annual lease

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The following facts pertain to a non-cancelable lease agreement between Faldo Leasing Company and Teal Company, a lessee. January 1, $110,269 Commencement date Annual lease payment due at the beginning of each year, beginning with January 1. Residual value of equipment at end of lease term guaranteed by the lessee Expected residual value of equipment at end of lease term $46,000 $41,000 Lease term 6 years 6 years $622.000 Economic life of leased equipment Fair value of asset at January 1, Lessor's implicit rate Lessee's incremental borrowing rate 5 26 5 96 The asset will revert to the lessor at the end of the lease term. The lessee uses the straight-line amortization for all leased equipment. Prepare an amortization schedule that would be suitable for the lessee for the lease term. (Round present value factor calculations to 5 decimal places, eg. 125124 and the final answers to decimal places eg. 5,275.) TEAL COMPANY (Lessee) Lease Amortization Schedule Interest on Reduction of Lease Liability Liability Date Annual Lease Payment Plus GRV Lease Liat 1/1/20 $ $ 1/1/20 1/1/21 1/1/22 1/1/23 1/1/24 1/1/25 12/31/26 $ Prepare all of the journal entries for the lessee for and to record the lease agreement, the lease payments, and all expenses related to this lease. Assume the lessee's annual accounting period ends on December 31. (Credit account titles are automatically Indented when amount is entered. Do not Indent manually. If no entry is required, select "No Entry"for the account titles and enter for the amounts. Round answers to decimal places eg. 5,275. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit (To record the lease.) (To record first lease payment.) (To record interest.) (To record amortization) (To record second lease payment.) (To record interest.) (To record amortization.) Suppose Teal received a lease incentive of $5,000 from Faldo Leasing to enter the lease. How would the initial measurement of the lease liability and right-of-use asset be affected? Right-of-use asset $ Lease Liability What if Teal prepaid rent of $5,000 to Faldo? Right-of-use asset $ Lease Liability S

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