Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

Exercise 21-5 Coronado Leasing Company leases a new machine that has a cost and

ID: 2514042 • Letter: E

Question

Exercise 21-5

Coronado Leasing Company leases a new machine that has a cost and fair value of $67,000 to Sharrer Corporation on a 3-year noncancelable contract. Sharrer Corporation agrees to assume all risks of normal ownership including such costs as insurance, taxes, and maintenance. The machine has a 3-year useful life and no residual value. The lease was signed on January 1, 2017. Coronado Leasing Company expects to earn a 10% return on its investment. The annual rentals are payable on each December 31.

(b) Prepare an amortization schedule that would be suitable for both the lessor and the lessee and that covers all the years involved. (Round present value factor calculations to 5 decimal places, e.g. 1.25124 and the final answer to 0 decimal places e.g. 58,971.)

Click here to view factor tables

Rent Receipt/ Payment

Interest Revenue/ Expense

Reduction of Principal

Receivable/ Liability

Open Show Work

Rent Receipt/ Payment

Interest Revenue/ Expense

Reduction of Principal

Receivable/ Liability

1/1/17 $

$

$

$

12/31/17

12/31/18

12/31/19

Explanation / Answer

Annual rental payments = 67000/2.48685= $26942 Rent Receipt/ Payment Interest Revenue/ Expense Reduction of Principal Receivable/ Liability 1/1/2017 67000 12/31/2017 26942 6700 20242 46758 12/31/2018 26942 4676 22266 24492 12/31/2019 26942 2450 24492 0