Brief Exercise 21A-6 Metlock Company leased equipment from Costner Company, beginning on December 31, 2016. The lease term is 6 years and requires equal rental payments of $24,035 at the beginning of each year of the lease, starting on the commencement date (December 31, 2016). The equipment has a fair value at the commencement date of the lease of $120,000, an estimated useful life of 6 years, and no estimated residual value. The appropriate interest rate is 8%. Prepare Metlock’s 2016 and 2017 journal entries, assuming Metlock depreciates similar equipment it owns on a straight-line basis.

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Brief Exercise 21A-6

Metlock Company leased equipment from Costner Company, beginning on December 31, 2016. The lease term is 6 years and requires equal rental payments of $24,035 at the beginning of each year of the lease, starting on the commencement date (December 31, 2016). The equipment has a fair value at the commencement date of the lease of $120,000, an estimated useful life of 6 years, and no estimated residual value. The appropriate interest rate is 8%.

Prepare Metlock’s 2016 and 2017 journal entries, assuming Metlock depreciates similar equipment it owns on a straight-line basis. 

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