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Gunn Manufacturing Company experienced the following accounting events during it

ID: 2461465 • Letter: G

Question

Gunn Manufacturing Company experienced the following accounting events during its first year of operation. With the exception of the adjusting entries for depreciation, assume that all transactions are cash transactions.

Paid $8,000 for the materials used to make its products, all of which were started and completed during the year.

Paid $8,600 for furniture used in selling and administrative offices. The furniture was acquired on January 1. It had a $1,400 estimated salvage value and a four-year useful life.

Paid $8,400 for manufacturing equipment. The equipment was acquired on January 1. It had a $1,800 estimated salvage value and a two-year useful life.

Show how these events would affect the balance sheet, income statement, and statement of cash flows by recording them in a horizontal financial statements model as indicated here. Also, in the Cash Flow column, indicate whether the cash flow is for operating activities (OA), investing activities (IA), or financing activities (FA). Use NA to indicate that an element is not affected by the event. The first event is recorded as an example. (Enter any decreases to account balances and cash outflows with a minus sign.)

This is what I have so far; I can't figure out how to add the depreciation values though. Thanks!

Gunn Manufacturing Company experienced the following accounting events during its first year of operation. With the exception of the adjusting entries for depreciation, assume that all transactions are cash transactions.

Explanation / Answer

5b -1800(Office furniture) -1800 (Retained Earnings ) -1800(Expense)

(8600-1400) /4 =1800

6b -3300 (manufacturing equipment Colume) -3300 (Retained Earnings ) -3300 (Expense)

(8400-1800)/2 =3300