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Need help on the last deprecation entry Frazer Corporation purchased 60 percent

ID: 2446243 • Letter: N

Question

Need help on the last deprecation entry

Frazer Corporation purchased 60 percent of Minnow Corporation’s voting common stock on January 1, 20X1. On December 31, 20X5, Frazer received $294,000 from Minnow for a truck Frazer had purchased on January 1, 20X2, for $374,000. The truck is expected to have a 10-year useful life and no salvage value. Both companies depreciate trucks on a straight-line basis.

Prepare the worksheet consolidation entry or entries needed at December 31, 20X5, to remove the effects of the intercompany sale

a.

Prepare the worksheet consolidation entry or entries needed at December 31, 20X5, to remove the effects of the intercompany sale

Gain on Sale   69,600

Truck                80,000

   AC Deprecation     149,600

Record the entry to eliminate the gain on the truck and to correct the asset's basis.

Investment in Minnow            69,600

Truck                                   80,000

AC Deprecation                                     149,600

Record the entry to adjust Accumulated Depreciation.

Accumulated Depreciation                        XX

   Depreciation Expense                                           XX       

a.

Prepare the worksheet consolidation entry or entries needed at December 31, 20X5, to remove the effects of the intercompany sale

Gain on Sale   69,600

Truck                80,000

   AC Deprecation     149,600

Record the entry to eliminate the gain on the truck and to correct the asset's basis.

Investment in Minnow            69,600

Truck                                   80,000

AC Deprecation                                     149,600

Record the entry to adjust Accumulated Depreciation.

Accumulated Depreciation                        XX

   Depreciation Expense                                           XX       

Explanation / Answer

Accumulated depreciation adjustment

Required ( 374,000/10 ) * 4 years                =   $149,600

Reported ( 294,000/7) * 1 yr                        =      ( $42,000)

Required increse                                        =     $107,600

Adjustment entry

Gain on sale of truck $42,000 Truck $80,000 Deprecaition expense $107,600 Accumulated depreciation     14,400
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