5·· Contabiliza las operaciones realizadas por la empresa ACEOR, SA durante el ejercicio 20X0. IVA 21%: 1. Compra mercaderías por importe de 7.400 €, quedan pendientes de pago.

2. Por defectos de calidad, el proveedor del punto anterior concede un descuento de 500 €.

3. Vende mercaderías por importe de 8.600 €, quedan pendientes de cobro.

4. Por incumplimiento de los plazos de entrega se concede al cliente un descuento de 200 €.

5. Compra mercaderías por importe de 9.200 €, quedan pendientes de pago

6. Por el volumen de operación alcanzado durante el ejercicio el proveedor concede un descuento de 400 €.

7. Vende mercaderías por importe de 9.900 €. Se acuerda con el cliente el cobro a 60 días.

8. Por el volumen de operación alcanzado durante el ejercicio se concede al cliente un descuento de 600 €.

9. Se paga a través de la cuenta corriente bancaria la

On january 1, 2018, wetick optometrists leased diagnostic equipment from southern corp. which had purchased the equipment at a cost of $2,256,342. the lease agreement specifies six annual payments of $490,000 beginning january 1, 2018, the beginning of the lease, and at each december 31 thereafter through 2022. the six-year lease term ending december 31, 2023 (a year after the final payment), is equal to the estimated useful life of the equipment. the contract specifies that lease payments for each year will increase on the basis of the increase in the consumer price index for the year just ended. thus, the first payment will be $490,000, and the second and subsequent payments might be different. the cpi at the beginning of the lease is 120. southern routinely acquires diagnostic equipment for lease to other firms. the interest rate in these financing arrangements is 12%. (fv of $1, pv of $1, fva of $1, pva of $1, fvad of $1 and pvad of $1) prepare the appropriate journal entries for wetick and southern to record the lease at its beginning.