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Willow Creek Company purchased and installed carpet in its new general offices o

ID: 2331896 • Letter: W

Question

Willow Creek Company purchased and installed carpet in its new general offices on April 30 for a total cost of $35,904. The carpet is estimated to have a 17-year useful life and no residual value. A. Prepare the journal entry necessary for recording the purchase of the new carpet. Refer to the Chart of Accounts for exact wording of account titles. B. Record the December 31 adjusting entry for the partial-year depreciation expense for the carpet, assuming that Willow Creek Company uses the straight-line method. Refer to the Chart of Accounts for exact wording of account titles.

Explanation / Answer

Answer:

Date

Account title

Debit $

Credit $

30-Apr

Carpet

35,904

Cash

35,904

( To record the purchase of carpet)

31-Dec

Depreciation expense - carpet (35904/17)*8/12

1408

Accumulated depreciation- carpet

1408

(To record the depreciation for the partial year)

Date

Account title

Debit $

Credit $

30-Apr

Carpet

35,904

Cash

35,904

( To record the purchase of carpet)

31-Dec

Depreciation expense - carpet (35904/17)*8/12

1408

Accumulated depreciation- carpet

1408

(To record the depreciation for the partial year)

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