एक पट्टा समझौते (lease agreement) के लिए निम्नलिखित गणनाएँ तैयार की गई हैं: 31 दिसंबर 20X7 को समाप्त वर्ष: ब्याज = $15,484; वार्षिक भुगतान = ($55,000); शेष (Balance) = $93,39131 दिसंबर 20X8 को समाप्त वर्ष: ब्याज = $10,880; वार्षिक भुगतान = ($55,000); शेष (Balance) = $49,27131 दिसंबर 20X9 को समाप्त वर्ष: ब्याज = $5,729; वार्षिक भुगतान = ($55,000); शेष (Balance) = $0 पट्टा दायित्व के संबंध में, 31 दिसंबर 20X7 की वित्तीय स्थिति के विवरण में चालू दायित्व (current liability) और गैर-चालू दायित्व (non-current liability) के सही मूल्यों की पहचान करें।

A cutting machine was purchased on 1 January 20X4 for $300,000. Its carrying amount as at 31 December 20X4 was $250,000. On 1 January 20X5, it was sold at its fair value of $320,000, and leased back for five years. The present value of the lease payments is $240,000. The sale meets the revenue recognition requirements of IFRS 15. What profit should be recognised in the statement of profit or loss for the year ended 31 December 20X5 as a result of this sale and leaseback transaction (to the nearest whole dollar)?

A right-of-use lease relates to a machine with a fair value of $220,000. The agreement requires a deposit of $20,000 paid on 1 January 20X5 followed by five equal annual instalments of $55,000 starting on 31 December 20X5. The implicit rate of interest is 11.65%. What is the interest expense charged to profit or loss for the year ended 31 December 20X6 (to the nearest whole dollar)?