Chapter 24 Example 2 cont. (W3) Lease liability Lease liability Lease repayments (bal) 1,800 Balance b/f: NCL 3,500 Balance b/f: CL 1,100 Balance c/f: NCL 9,300 New lease assets 10,000 Balance c/f: CL 3,500 ——— ——— 14,600 14,600 ——— ——— 362