Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

-2 Homework Chapter 15 6 Help Save & Exit Submit Check my work 4 To raise operat

ID: 2513972 • Letter: #

Question

-2 Homework Chapter 15 6 Help Save & Exit Submit Check my work 4 To raise operating funds, Signal Aviation sold an airplane on January 1, 2018, to a finance company for $1,150,000 Signal immediately leased the plane back for a 13-year period, at which time ownership of the airplane will transfer to Signal. The airplane has a fair value of $1,180,000. Its cost and its book value were $790,000. Its useful life is estimated to be 15 years. The lease requires Signal to make payments of $153,490 to the finance company each January 1. Signal depreciates assets on a straight-line basis. The lease has an implicit rate of 11%. 7.5 oints Required 1.&2. Prepare the appropriate entries for Signal on January 1, 2018 and December 31, 2018, to record the transaction and necessary adjustments. (Round your intermediate and final answers to the nearest whole dollar amount. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) eBook Hint Print References View transaction list Journal entry worksheet 2 4 Graw Hill

Explanation / Answer

1&2.

Date General Journal Debit Credit

January 1, 2018 Cash $ 1,150,000

Airplanes $ 790,000

Deferred gain on sale-leaseback $ 360,000

January 1, 2018 Leased airplane $ 1,150,000

Lease payable $ 1,150,000

January 1, 2018 Lease payable $ 153,490

Cash $ 153,490

December 31, 2018 Interest expense $ 109,616

Interest payable $ 109,616

December 31, 2018 Depreciation expense $ 76,667

Accumulated depreciation $ 76,667

December 31, 2018 Deferred gain on sale-leaseback $ 27,692

Depreciation expense $ 27,692

Explanation:

Interest expense = (11% x [$ 1,150,000 - $153,490]) = $ 109,616

Depreciation expense = ($ 1,150,000 / 15 years) = $ 76,667

Deferred gain on sale-leaseback = ($ 360,000 / 13 years) = $ 27,692