Ken Company leased an asset on January 1, 2020. The asset was accounted for as an operating lease for five years. The rent for the first year is P100,000 and the contract stipulates that the rent shall increase by 10% for every year thereafter. The lease agreement also provides that a lease bonus shall be paid to Ken at the start of the lease. Ken reported an Unearned Rent Revenue of P10,796 and Rent Receivable of P5,306 on its Balance Sheet for 2021 and 2022, respectively.

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Ken Company leased an asset on January 1, 2020. The asset was accounted for as an operating lease for five years. The rent for the first year is P100,000 and the contract stipulates that the rent shall increase by 10% for every year thereafter. The lease agreement also provides that a lease bonus shall be paid to Ken at the start of the lease. Ken reported an Unearned Rent Revenue of P10,796 and Rent Receivable of P5,306 on its Balance Sheet for 2021 and 2022, respectively. 

  • How much is the lease bonus?
  • How much is the rental expense to be recorded in 2022?
  • How much should be reported in the 2022 Balance Sheet? [Indicate whether it is an asset or liability]

 

 

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