Uma Magescocigy A2IBSOISO No. Date Question 3 ——_ 2) Nhe lease is a Frome: lease beacuse the He is ranferrec| to lessee at the end of the lease period - Hren, there is a baradn purchase option. 0 ; &) [PyMLe a = (Rm 36000 x PYIEA Go,5)) + Cam 20000 x PNIF «10,5 = (pM as0cox S.1q02) + (eM 30000 x0-6208) FE RM 9u 7170 + AM 13 4t = mu lo7 12a PVMLP = RM lo7 12S EN = BM 119 900 The SvMLe RM IoTIge is beer compared to fer value. Therefore, she initial araunt oF dhe asset is pu jon 128 RM Tefal Thetallment (am 25000x5) \as 000 IPNMLP jo7 '\22 Tote) Finance. charge \naia Depreciation = RM jor \s2 /& = RM _\3 308-50 1 em 13359 Powered by € CamScannerNo. Date <) RM BM { an_a014, Dr _Geyiipment (under finance lease) 10718 Cr Lease liability. joule | Dec 29144 Ir Depreciation expense = See. 13 BAG Cr Acc.deprediction lease lease obligation ALIA GoOoo SOO Bt i119. su a 420 000/ 13) ha S2ceazT Powered by € CamScannerNo. Cash le009 000 | Lemee receiyabbe Land 1939090) Bl Deceirber a0!1a 2 \Cash su na | Nese receivable eu na | —___|__interest_ revere. 480.900 Powered by € CamScanner