On December 31, 2019, Beam Company leased equipment to Forth Company for a four-year period ending December 31, 2023. The equipment cost Beam Company P365,760 and has an expected useful life of five years. Its normal sales price is P365,760. The lessee guarantees the residual value of P80,000. Lease payment is due every December 31 and Forth Company made the first payment on December 31, 2019. Beam Company’s implicit interest rate is 10%. 1. How much is the net investment in the lease at December 31, 2020? A. P276,537 B. P214,968 C. P304,191 D. P313,113 2. If the residual value is not guaranteed, how much net investment in the lease shall be recognized on December 31 A. P365,760 B. P356,760 C. P311,210 D. P311,120

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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On December 31, 2019, Beam Company leased equipment to Forth Company for a four-year period ending December 31, 2023. The equipment cost Beam Company P365,760 and has an expected useful life of five years. Its normal sales price is P365,760. The lessee guarantees the residual value of P80,000. Lease payment is due every December 31 and Forth Company made the first payment on December 31, 2019. Beam Company’s implicit interest rate is 10%.

1. How much is the net investment in the lease at December 31, 2020?

A. P276,537 B. P214,968 C. P304,191 D. P313,113

2. If the residual value is not guaranteed, how much net investment in the lease shall be recognized on December 31

A. P365,760 B. P356,760 C. P311,210 D. P311,120

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