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August 5th. A small ofice building is purchased for 320,000 by paying 32,00 down

ID: 2377320 • Letter: A

Question

August 5th. A small ofice building is purchased for 320,000 by paying 32,00 down and taking out a fifteen-year, 4%, 288,000 mortgage note from first american bank. Principal and interest will be paid quarterly. An appraisal performed on this date indicated that the land id worth 150,000 and the remaining balance of the purchase price is attribuable to the building. The owners estimate that the building will have an estimated useful life for 30 years and an estimated salvage value of 26,000.


August 20th. A client mails the firm 1,200 check as a deposit for upcoming work. As of august 31st 500 of this work had been completled


August 28th service revenue collected during august totaled 6,670. the uncollected billings totaled 4,360

Explanation / Answer

DR Land 150,000

DR Buildings 170,000

CR Cash 32,000

CR Mortgage Payable 288,000


DR Cash 1,200

CR Revenue 500

CR Unearned Revenue 700


DR Cash 6,670

DR Accounts Receivable 4,360

CR Revenue 11,030