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58) The amount to be recorded as the cost of an asset under capital lease is equal to the 59) In the earlier years of a lease, from the lessee's perspective, the use of the 60) If the residual value of a leased asset is guaranteed by a third party =============================================== ACC 422 Final Exam Guide All 3 Sets For more course tutorials visit www.uophelp.com Details of All 180 Questions Given Below SET 1 1. Kraft Enterprises owns the following assets at December 31, 2012. Cash in bank–savings account 67,516 Checking account balance 26,445 Cash on hand 9,478 Postdated checks 753 Cash refund due from IRS 40,324 Certificates of deposit (180-day) 94,754 What amount should be reported as cash? Question 2 Presented below is information related to Rembrandt Inc.’s inventory. (per unit) Skis Boots Parkas Historical Cost 273.79 152.75 76.37 Selling Price 312.70 208.95 106.27 Cost to distribute 27.38 11.53 3.60 Current replacement cost 292.52 151.31 73.49