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(Entries for Equipment Acquisitions) Jane Geddes Engineering Corporation purchas

ID: 2389451 • Letter: #

Question

(Entries for Equipment Acquisitions) Jane Geddes Engineering Corporation purchased conveyor equipment with a list price of $10,000. The vendors credit terms were 2/10, n/30. Presented below are two independent cases related to equipment. Assume that the purchases of equipment are recorded gross. (Round to nearest dollar)

a.) Geddes paid cash for the equipment 8 days after the purchase.
b.) Geddes traded in equipment with a book value of $2,000 (initial cost $8,000) and paid $9,500 in case one month after the purchase. The old equipment could have been sold for $400 at the date of trade. Assume the exchange has commercial substance.

Instructions
Prepare the general journal entries required to record the acquisition and payment in cash of the independent cases above. Round to the nearest dollar.

Explanation / Answer

a. In case of cash paid after 8 days of purchase: Dr. Equipment $10,000         Cr. Cash (10000 *98%) $9,800         Cr. Discount received (10000 * 2%) $200 (To 2% discount received for payment of cash with in 10 days) In case of cash paid after 8 days of purchase: Dr. Equipment $10,000         Cr. Cash (10000 *98%) $9,800         Cr. Discount received (10000 * 2%) $200 (To 2% discount received for payment of cash with in 10 days)
b. In case of cash paid after 10 days or 1 month: Dr. Equipment $10,000       Cr. Cash $9,500       Cr. Payable $500 (To partly cash paid) In case of selling old equipment: Dr. Cash $400       Cr. Equipment $400 (To sale of old equipment) In case of selling old equipment: Dr. Cash $400       Cr. Equipment $400 (To sale of old equipment)
Thank you.... In case of cash paid after 8 days of purchase: Dr. Equipment $10,000         Cr. Cash (10000 *98%) $9,800         Cr. Discount received (10000 * 2%) $200 (To 2% discount received for payment of cash with in 10 days)