On January 2, 2021, Cullumber Leasing Company leases equipment to Brick Co. with 5 equal annual payments of $161000 each, payable beginning January 2, 2021. Brick Co. agrees to guarantee the $158000 residual value of the asset at the end of the lease term. The expected value of the residual value is $57000. Brick’s incremental borrowing rate is 11%, however it knows that Cullumber’s implicit interest rate is 9%. What journal entry would Brick Co. make at January 1, 2022 to record the second lease payment?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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On January 2, 2021, Cullumber Leasing Company leases equipment to Brick Co. with 5 equal annual payments of $161000 each, payable beginning January 2, 2021. Brick Co. agrees to guarantee the $158000 residual value of the asset at the end of the lease term. The expected value of the residual value is $57000. Brick’s incremental borrowing rate is 11%, however it knows that Cullumber’s implicit interest rate is 9%. What journal entry would Brick Co. make at January 1, 2022 to record the second lease payment?

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Journal entries refers to the systematic documentation of the financial transactions of a company in its accounting books for a particular accounting period of time.

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