Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

Vis-u-tek Company sold a delivery truck on April 1, 2013. Swann had acquired the

ID: 2468969 • Letter: V

Question

Vis-u-tek Company sold a delivery truck on April 1, 2013. Swann had acquired the truck on January 1, 2009, for $41,100. At acquisition, Vis-u-tek had estimated that the truck would have an estimated life of 5 years and a residual value of $5,100. At December 31, 2012, the truck had a book value of $12,300. Vis-u-tek uses the straight-line method.

1a. Prepare any necessary journal entries to record the sale of the truck, assuming it sold for $11,500: For compound entries, if an amount box does not require an entry, leave it blank or enter "0".

1b. Prepare any necessary journal entries to record the sale of the truck, assuming it sold for $9,300: For compound entries, if an amount box does not require an entry, leave it blank or enter "0".

3. Assume that Vis-u-tek uses IFRS and sold the truck for $11,500. In addition, Vis-u-tek had previously recorded a revaluation surplus related to this machine of $4,800. What journal entries are required to record the sale? For compound entries, if an amount box does not require an entry, leave it blank or enter "0".

Explanation / Answer

Depreciation per year = (41,100 – 5,100) / 5 = 7200

1A)

cash

11,500

Accumulated depreciation

28,800

Loss on disposal

     800

To Truck

41,100

Cash

9,300

Accumulated depreciation

28,800

Loss on disposal

3,000

To Truck

$41,100

Cash

11,500

Accumulated depreciation

28,800

Loss on disposal

5,600

To Truck

$45,900

Revaluation surplus

4,800

To Retained Earnings

$,800

cash

11,500

Accumulated depreciation

28,800

Loss on disposal

     800

To Truck

41,100

Cash

9,300

Accumulated depreciation

28,800

Loss on disposal

3,000

To Truck

$41,100

Cash

11,500

Accumulated depreciation

28,800

Loss on disposal

5,600

To Truck

$45,900

Revaluation surplus

4,800

To Retained Earnings

$,800