Assume IBM leased equipment that was carried at a cost of $150,000 to Blossom Company. The term of the lease is 5 years beginning December 31, 2024, with equal rental payments of $30, 100 beginning December 31, 2024. The fair value of the equipment at commencement of the lease is $129, 795. The equipment has a useful life of 5 years with no salvage value. The lease has an implicit interest rate of 8%, no bargin purchase option, and no transfer of title. Collectibility of lease payments for IBM is probable. Prepare IBM's December 31, 2024, journal entries at commencement of the lease.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Assume IBM leased equipment that was carried at a cost of $150,000 to Blossom Company. The term of the lease is 5 years beginning December 31, 2024, with equal rental payments of $30, 100 beginning December 31, 2024. The fair value of the equipment at commencement of the lease is $129, 795. The equipment has a useful life of 5 years with no salvage value. The lease has an implicit interest rate of 8%, no bargin purchase option, and no transfer of title. Collectibility of lease payments for IBM is probable. Prepare IBM's December 31, 2024, journal entries at commencement of the lease. 

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