The recorded value of installment fixed assets is the present value of future cash flows.
So the entry value = 500/(1 6) 300/(1 6) (1 6) 200/(1 6) (1 6) (1 6) = 906.62
Borrow
Fixed assets
906.62
Unrealized financing expenses
93.38
Loan
Long-term payables
1000
Unrealized financing expenses
93.38
Amortized using the actual interest rate in the next 3 years , recorded in financial expenses.
Beach sales in the first year (1000-93.38)*6=54.40
Beach sales in the second year
((1000-500)-(93.38- 54.40))*6=27.66
Beach sales in the first year
93.38-54.4-27.66=11.32
The entries are all
Borrow
Financial charges
Loan
Unrealized financing charges