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In 2012, Bailey Corporation discovered that equipment purchased on January 1, 20

ID: 2379564 • Letter: I

Question

In 2012, Bailey Corporation discovered that equipment purchased on January  1, 2010, for $85,000 was expensed at that time. The equipment should have been  depreciated over 5 years, with no salvage value. The effective tax rate is 30%.  Prepare Hiatt's 2012 journal entry to correct the error. (For multiple debit/credit entries, list amounts from largest to  smallest eg 10, 5, 3, 2.)

Description Debit Credit $          $          $          $ In 2012, Bailey Corporation discovered that equipment purchased on January 1, 2010, for $85,000 was expensed at that time. The equipment should have been depreciated over 5 years, with no salvage value. The effective tax rate is 30%. Prepare Hiatt's 2012 journal entry to correct the error. (For multiple debit/credit entries, list amounts from largest to smallest eg 10, 5, 3, 2.)

Explanation / Answer

Given, the Asset purchased has been recorded as expense on 1st jan 2010


Hence entry is Purchases A/c Dr $85000

To Cash A/c $85000


Depreciation to be recorded till 2012 if recorded as Asset = (85000/5)x3 = 51000


Hence, journal entry to correct the error is as given below


Profit and loss adjustment A/c Dr $85000

To Purchases A/c $85000

  

Equipment A/C Dr $34000

Depreciation A/c Dr $51000

To Profit and loss Adjustment A/c $85000.


The tax rate is used to identify the change in net income if retained earnings is given.

hence,here we have given only rectification/correction entries.

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