On January 1, 2019, an entity sold a building with remaining life of 20 years, and immediately leases it back for 5 years. The following information is available: Sale price - 20,000,000 Fair value of building - 18,000,000 Carrying amount of building - 10,000,000 Annual rental payable at the end of each year - 1,500,000 Implicit interest rate - 6% Determine the following at the commencement at seller-lessee’s perspective (use 3-decimal PVF). How much is the gain or loss on right transferred? (Round off final answer to whole number)

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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3. On January 1, 2019, an entity sold a building with remaining life of 20 years, and immediately leases it back for 5 years. The following information is available:

Sale price - 20,000,000

Fair value of building - 18,000,000

Carrying amount of building - 10,000,000

Annual rental payable at the end of each year - 1,500,000

Implicit interest rate - 6%

Determine the following at the commencement at seller-lessee’s perspective (use 3-decimal PVF). How much is the gain or loss on right transferred? (Round off final answer to whole number)

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