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During the period, Wong Company sold some excess equipment at a loss. The follow

ID: 2443029 • Letter: D

Question

During the period, Wong Company sold some excess equipment at a loss. The following information was collected from the company's accounting records.

From Income Statement
Depreciation expense 820
Loss on sale of equipment 4,400

From the Balance Sheet
Beginning equipment 19,000
Ending equipment 12,100
Beginning accumulated depreciation 1,800
Ending accumulated depreciation 1,900

No new equip was bought during the period.

The required question asked:
For the equipment that was sold, determine its original cost, its accumulated depreciation, and the cash received from the sale. (use the equipment and accumulated depreciation T-accounts to infer the book vaule of the equip sold)

Explanation / Answer

                                                          Equipment Balance-beginning             19000                         loss on sale of equipment    4400                                                                             depreciation                          720                                                                              Balance-ending                12100                                                                               sale of equipment              1780    Total                             19000                            Total                               19000                                              Accumulated depreciation                                                                              balance-beginning           1800     Balance-ending                     1900                     depreciation                      820     depreciation -equipment         720                        Total                    2620                      total                              2620 Note:The original cost of machinery sold=19000-12100=6900 book value of the machinery as ondate of sale Original cost of machinery=6900 Depreciation provided     =720 book value of machinery   =6180 less; loss on   sale             =4400 sale value of machinery     =1780        
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