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Wardell Company purchased a mini computer on January 1, 2011, at a cost of $31,5

ID: 2380928 • Letter: W

Question

Wardell Company purchased a mini computer on January 1, 2011, at a cost of $31,500. The computer has been depreciated using the straight-line method over an estimated five-year useful life with an estimated residual value of $3,000. On January 1, 2013, the estimate of useful life was changed to a total of 10 years, and the estimate of residual value was changed to $900.

Wardell Company purchased a mini computer on January 1, 2011, at a cost of $31,500. The computer has been depreciated using the straight-line method over an estimated five-year useful life with an estimated residual value of $3,000. On January 1, 2013, the estimate of useful life was changed to a total of 10 years, and the estimate of residual value was changed to $900.



required 1
Prepare the appropriate adjusting entry for depreciation in 2013 to reflect the revised estimate.


Required 2
Prepare the appropriate adjusting entry for depreciation in 2013 to reflect the revised estimate. Assuming that the company uses the sum-of-the-years

Explanation / Answer

A]DEPRECIATION FOR THE FIRST TWO YEARS = (PURCHASE COST

A]DEPRECIATION FOR THE FIRST TWO YEARS = (PURCHASE COST