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Elige la respuesta correcta El 1 de enero de 2022, Crown Company vendi propiedades...

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Accounting

Elige la respuesta correcta

El 1 de enero de 2022, Crown Company vendi propiedades a Leary Company. No haba un precio de intercambio establecido para la propiedad, y Leary entreg a Crown un pagar sin intereses de 2,000,000 pagadero en 5 cuotas anuales iguales de 400,000, con el primer pago vence el 31 de diciembre de 2022. La tasa de inters vigente para un nota de este tipo es del 9%. El valor presente de la nota al 9% era 1,442,000 al 1 de enero de 2022. Cul debera ser el saldo de la cuenta de Pagars en los libros de Leary al 31 de diciembre de 2022 despus de realizar los asientos de ajuste, asumiendo que el inters efectivo se utiliza el metodo?

a. 1,442,000

b. 2,000,000

C. 1,171,780

d. 1,553,600

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