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On January 1, 2017, Ferguson Company Signed a Lease Agreement

Question 190

Multiple Choice

On January 1, 2017, Ferguson Company signed a lease agreement that requires monthly payments of $5000 at the beginning of every month for two years. Ferguson Company paid $5000 on January 1, 2017. This is a capital lease. The present value of the lease payments is $19,000. What journal entry is required by Ferguson Company on January 1, 2017?


A) debit Leased Asset $5000 and credit Lease Obligation $5000
B) debit Rent Expense $5000 and credit Cash $5000
C) debit Leased Asset $19,000, credit Cash $5000 and credit Lease Obligation $14,000
D) debit Leased Asset $14,000 and credit Lease Obligation

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