S.Co.a dealer in machinery and equipment.leased equipment to G.Inc.on July 1. 1998.The lease is appropriately accounted for as a sale by S.and as a purchase by G.The lease is for a 10-year period(the useful life of the asset)expiring June 30.2008.The first of 10 equal annual payments of $414000 was mades on July 1.1998 S.had purchased the equipment for $2600000 on Jan.1 1998.and esta- blished a list selling price of $3600000 on the equipment.Assume that the pre- sebt value at July 1.1998.of the rent payments over the lease term discounts at 8%(appropriate interest rate) was $3000000. What is the amount of profit on the sale and the amount of interest income that S.should record for the year ended Dec.31.1998 ? (A)$0 and $103440 (B)$400000 and $103440 (C)$400000 and $120000 (D)$600000 and $240000 答案:(B) 这题一开始我算出来是(C)..後来题目越看越乱..就不会做了ˊˋ 有请高手帮帮忙了~拜托了感恩!!! --

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