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Exercise 11-11 Machinery purchased for $ 117,600 by Tom Brady Co. in 2010 was or

ID: 2476156 • Letter: E

Question

Exercise 11-11

Machinery purchased for $ 117,600 by Tom Brady Co. in 2010 was originally estimated to have a life of 8 years with a salvage value of $ 7,840 at the end of that time. Depreciation has been entered for 5 years on this basis. In 2015, it is determined that the total estimated life should be 10 years with a salvage value of $ 8,820 at the end of that time. Assume straight-line depreciation.

Account Titles and Explanation

Debit

Credit

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Account Titles and Explanation

Debit

Credit

Exercise 11-11

Machinery purchased for $ 117,600 by Tom Brady Co. in 2010 was originally estimated to have a life of 8 years with a salvage value of $ 7,840 at the end of that time. Depreciation has been entered for 5 years on this basis. In 2015, it is determined that the total estimated life should be 10 years with a salvage value of $ 8,820 at the end of that time. Assume straight-line depreciation.

Explanation / Answer

A.

I do not believe that any adjusting entries will be needed

B.

Entry will be:

Cost in whole in 2010 a 1,17,600 Salvage value b        7,840 Depreciable value c = a-b 1,09,760 Depreciation per year d = c/8      13,720 Depreciation for 5 full years e = d*5      68,600 Book value at the end of 5 years f = a-e      49,000 New useful life g              10 Revised salvage value h        8,820 New depreciation value I = f-h      40,180 New depreciation per year j = i/5        8,036