Bird leased equipment that had a retail cash selling price of $1,403,000 and a useful life of five years with no residual value. The lessor paid $1,277,000 to acquire the equipment and used an implicit rate of 6% when calculating annual lease payments of $272,000 beginning January 1, at the beginning of the lease. Incremental costs of negotiating and consummating the completed lease transaction incurred by the lessor were $10,200. What is the effect of the lease on the lessor's earnings during the first year (ignore taxes)

The following information is needed to reconcile the cash balance for gourmet catering services. * a deposit of $5,600 is in transit. * outstanding checks total $1,000. * the book balance is $6,400 at february 28, 2019. * the bookkeeper recorded a $1,800 check as $17,200 in payment of the current month's rent. * the bank balance at february 28, 2019 was $17,410. * a deposit of $400 was credited by the bank for $4,000. * a customer's check for $3,300 was returned for nonsufficient funds. * the bank service charge is $90. what was the adjusted book balance?