单选题 The Ewing Corporation has leased equipment for 10 years. Annual payments of $100000 are required at the end of each year. This lease is classified as a capital lease. K the appropriate discount rate is 5 percent, what is the amount recorded as interest expense for the second year?

A、

A. $32316.
B、

B. $35539.
C、

C. $38609.

【正确答案】 B

【答案解析】The PV of the remaining lease payments at the beginning of year 2 is $710782 (N=9, I=5%, PMT=$100000, CPT PV). Interest expense=0.05×$ 710782=$ 35539.