Alya Dwi Rahmadani

120112220501
Jawaban Latihan Sewa

Jawaban Soal No 1
1. July 1, 2022
Leased equipment under capital leases 3.500.000
Lease liability 3.500.000

2. December 31, 2022

Depreciation expense 700.000
Accumulated depreciation – capital leases 700.000
{(3.500.000 x 4/10) x 6/12}
Interest expense (3.500.000 x 8% x 6/12) 140.000
Interest payable 140.000

3. July 1, 2023
Interest expense 280.000
Lease liability 698,446
Cash 978,446

4. Dec 31, 2023

Depreciation expense 1.225.000
Accumulated depreciation – capital leases 1.225.000
{(3.500.000 x 4/10) x 6/12} + {(3.500.000 x 3/10) x 6/12}
Interest expense (224,124 x 6/12 ) 112,062
Interest payable 112,062

Lease Amortization schedule

Date Annual lease Interes on unpaid Reduction of lease Balance of lease

payment obligation obligation obligation
7/1/22 3.500.000
6/30/22 978,446 280,000 698,446 2.801,554
6/30/23 978,446 224,124 754,322 2.047,232
Jawaban Soal No 2

1/1/2022 (lessee)

Cash 1.700.000

Equipment 1.500.000

Gain on sale of equipment 200.000

Right of use asset 779,605

Lease liability (277,635 x 2,80802) 779,605

Lease liability 277,635

Cash 277,635

12/31/2022

Lease expense 277,635

Lease liability 35,138

Right of use asset 242,497

1/1/2022 (lessor)

Equipment 1.700.000

Cash 1.700.000

Cash 277,635

Unearned lease revenue 277,635

12/31/2022

Unearned lease revenue 277,635

Lease revenue 277,635

Depreciation expense 170.000

Accumulated depreciation (1.700.000/10) 170.000