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On January 5, 2011, Holstrom Co. disposes of a machine costing $41,600 with accu

ID: 2422645 • Letter: O

Question

On January 5, 2011, Holstrom Co. disposes of a machine costing $41,600 with accumulated depreciation of $22,410. Prepare the entries to record the disposal under each of the following separate assumptions.

The machine is traded in for a newer machine having an $58,100 cash price. A $19,809 trade-in allowance is received, and the balance is paid in cash. Assume the asset exchange lacks commercial substance. (Omit the "$" sign in your response)

  

Credit

The machine is traded in for a newer machine having an $58,100 cash price. A $14,857 trade-in allowance is received, and the balance is paid in cash. Assume the asset exchange has commercial substance. (Omit the "$" sign in your response)

  

On January 5, 2011, Holstrom Co. disposes of a machine costing $41,600 with accumulated depreciation of $22,410. Prepare the entries to record the disposal under each of the following separate assumptions.

Explanation / Answer

COST OF MACHINE= $41,600

ACCUMULATED DEPRECIATION= $22,410

VALUE OF MACHINE ON THE DATE OF DISPOSAL=$19,190

IF NEW MACHINE OF VALUE $58,100 IS BOUGHT IN EXCHANGE, TRADE IN ALLOWANCE OF $19,809 IS RECEIVED AND BALANCE IS PAID IN CASH

IF NEW MACHINE OF VALUE $58,100 IS BOUGHT IN EXCHANGE, TRADE IN ALLOWANCE OF $14,857 IS RECEIVED AND BALANCE IS PAID IN CASH

DATE GENERAL JOURNAL DEBIT CREDIT NEW MACHINE 58,100 TO TRADE-IN-ALLOWANCE 19,809 TO OLD MACHINE 19,190 TO CASH 19,101 (BEING NEW MACHINE PURCHASED AND OLD MACHINE DISPOSED OFF)
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