(2) On 1 January 2*19 B Co hired a machine under a five year lease. A non-refundable deposit of $500,000 was payable on 1 January 2*19. The present value of the future lease payments was $1,772,975. The remaining 4 instalments of $500,000 are payable annually in advance. The interest implicit in the lease is 5%. What amount will appear under non-current liabilities in respect of this lease in the statement of financial position of B Co at 31 December 2*19? (Answer to nearest $000) A. $88,649 B. $411,351 C. $1,361,624 D. $500,000 E. None of these answer choices are correct.

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Chapter1: Financial Statements And Business Decisions
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(2) On 1 January 2*19 B Co hired a machine under a five year lease. A non-refundable deposit of $500,000 was payable on 1 January 2*19. The present value of the future lease payments was $1,772,975. The remaining 4 instalments of $500,000 are payable annually in advance. The interest implicit in the lease is 5%.

What amount will appear under non-current liabilities in respect of this lease in the statement of financial position of B Co at 31 December 2*19? (Answer to nearest $000)

A. $88,649

B. $411,351

C. $1,361,624

D. $500,000

E. None of these answer choices are correct.

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