On January 1, James Industries leased equipment to a customer for a four-year period, at which time possessionof the leased asset will revert back to James. The equipment cost James $700,000 and has an expected useful lifeof six years. Its normal sales price is $700,000. The residual value after four years is $100,000. Lease paymentsare due on December 31 of each year, beginning with the first payment at the end of the first year. The interestrate is 5%. Calculate the amount of the annual lease payments.

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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On January 1, James Industries leased equipment to a customer for a four-year period, at which time possession
of the leased asset will revert back to James. The equipment cost James $700,000 and has an expected useful life
of six years. Its normal sales price is $700,000. The residual value after four years is $100,000. Lease payments
are due on December 31 of each year, beginning with the first payment at the end of the first year. The interest
rate is 5%. Calculate the amount of the annual lease payments.

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