會計的問題 - 證照

我最近做題目又遇到一些問題，上次的問題感謝r大大幫我解答^^

這次的問題還是要靠會的大大幫我一下哦^^感謝

一、Neal company reported net income of $150,000.For 2005,deperciation was
$30,000, and the company reported a gain on sale of investments of
$10,000. Accounts payable increased $25,000 and accounts payable decreased
$15,000. Compute net cash provided by operating activities using the
"indirect method".

二、The Kansas City Meat Packing Company acquired packaging equipment on a
"capital lease"for annual lease payments of $40,000 at the end of each
of 3 years.The implicit interest rate was 18% compounded annually.

a.Compute the present value of the capital lease.
b.Prepare journal entries at the beginning of the lease and for each of
the 3 years-distinguish between long-term and short-term liability;
use straight line method for leasehold amortization.
c.By instead of the "operating lease"in this case,prepare the journal
entries for whole leasehold life.

下面是它給的表格，我不會用表格，就大概打一下哦

Periods 3% 18%
Present Value of $1 3 0.9151 0.6086
6 0.8375 0.3704
Present Value of Annuity of $1 3 2.8286 2.1743
6 5.4172 3.8115

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