Sanborn, Inc, leased equipment from Chase Supply on December 31 . 2014 . The lease term is for the 10-year period expiring December 30, 2021 . The useful life of the leased asset is 1 . years. Equal annual payments under the lease are $100,000 due on December 31 of each year. The first payment was made on December 31 . 2014 . Sanborn's incremental borrowing rate was 12% at December 31 . 2014

Chase's implicit rate for the lease is 10% and is known by Sanborn. Sanborn appropriately accounts for the lease as a capital lease. What is the balance in Sanborn's "Liability Under Lease Agreements" account at December 31 . 2015?
a. $533,492
b. $545,010
c. $643,492
d. $800,000


A

Business

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