 Let's see the solution, amortization schedule, date column, opening lease balance, then interest at the rate of 16%, sometime we call it finance cost and the payment, the payment will be the same all four years, then the principal paid, try to understand this word principal paid, you are paying 35,740 but in that it includes interest of 16,000, so the difference of 35,740 and 16,000 that is the principal paid, so look here your reliability is was 100,000 assets you have and you paid only 19,740 out of it, so the balance till to pay is 80,000 to 60,000, now then comes to 2016, this becomes the opening figure and then interest on it 16% which is 12,842 and then we make a payment of 35,740, so the principal payment in it is 22,998, then we have 2017, the closing balance of 16 becomes the opening balance of 17 and then again interest on 16% of that and making a payment and the principal paid out of it, so the balance remain 30,800, so this 30,800 become the opening of next year and then the interest on this, now if you work it out 16% exactly you will not get this exact figure, normally what we do at the last instalments we make adjustments because we are not supposed to pay more than the interest we have to pay, so if it is more or less we have to adjust it here and then we paid balance in name, now look here you add the interest figures 42,960, you add the lease payments 142,960 and see the assets value which is 100,000, so this is the monetization should do and then the entries in the books of lessee write of use assets 142,960 credit lease liabilities, then we pay at the end of the year lease liabilities, interest expense total and bank account credit and then we also have depreciation expense and accumulated depreciation expense, luckily is the same figure as we pay for the instalments because the life is 4 years and the amount is also coming to the lease and depreciation same, but not necessarily and plus we are using the state line method, there is a possibility examiner may say use reducing balance method, so then you should be very careful, now the income statement, depreciation expense, finance charges that is interest charges, statement of financial position as on December 31st 2015, write of use assets 142,950 less accumulated depreciation and then liability side, non-current liabilities and the current liabilities, this is a total liabilities which we have to pay 2016 because we are talking about 2015, so this is for 2016, thank you very much.