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Exercise 10-5 Ben Sisko Supply Company, a newly formed corporation, incurred the

ID: 2473698 • Letter: E

Question

Exercise 10-5

Ben Sisko Supply Company, a newly formed corporation, incurred the following expenditures related to Land, to Buildings, and to Machinery and Equipment.

$39,600

10,890


Determine the amounts that should be debited to Land, to Buildings, and to Machinery and Equipment. Assume the benefits of capitalizing interest during construction exceed the cost of implementation. (Please leave spaces blank if there is no answer. Do not enter zeros in those spaces.)

Land

Buildings

Machinery and Equipment

Other

Abstract company’s fee for title search $1,030 Architect’s fees 6,277 Cash paid for land and dilapidated building thereon 172,260 Removal of old building

$39,600

   Less: Salvage

10,890

28,710 Interest on short-term loans during construction 14,652 Excavation before construction for basement 37,620 Machinery purchased (subject to 2% cash discount, which was not taken). Company uses net method to record discount. 108,900 Freight on machinery purchased 2,653 Storage charges on machinery, necessitated by noncompletion of    building when machinery was delivered 4,316 New building constructed (building construction took 6 months from    date of purchase of land and old building) 960,300 Assessment by city for drainage project 3,168 Hauling charges for delivery of machinery from storage to new building 1,228 Installation of machinery 3,960 Trees, shrubs, and other landscaping after completion of building    (permanent in nature) 10,692

Explanation / Answer

Solution:

Land Buildings M & E Other Abstract company’s fee for title search $1,030 Architect’s fees $6,277 Cash paid for land and old building 172,260 Removal of old building ($39,600 - $10,890) 28,710 Interest on short-term loans during construction 14,652 Excavation before construction for basement 37,620 Machinery purchased (subject to 2% cash discount, which was not taken). Company uses net method to record discount. $106,722 $2,178 —Misc. expense (Discount Lost) Freight on machinery purchased 2,653 Storage charges on machinery, necessitated by noncompletion of building when machinery was delivered 4,316 —Misc. expense (Loss) New building constructed (building construction took 6 months from date of purchase of land and old building) 960,300 Assessment by city for drainage project 3,168 Hauling charges for delivery of machinery from storage to new building 1,228 —Misc. expense Installation of machinery 3,960 Trees, shrubs, and other landscaping after completion of building (permanent in nature) 10,692                          $215,860 $1,018,849 $113,335 $7,722