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X Company prepares annual financial statements. On January 1, 2012, it purchased

ID: 2484902 • Letter: X

Question

X Company prepares annual financial statements. On January 1, 2012, it purchased a machine for $68,000. Its estimated useful life was 4 years and its estimated disposal value in 4 years was $9,000. Using straight-line depreciation, what is the adjusting entry on December 31, 2014?

Equipment and Paid-In Capital both decrease by $14,750
Equipment and Paid-In Capital both decrease by $17,000
Equipment and Retained Earnings both decrease by $17,000
Equipment and Retained Earnings both increase by $29,500
Equipment and Retained Earnings both decrease by $14,750
Equipment and Retained Earnings both decrease by $29,500

Explanation / Answer

Equipment and Retained Earnings both decrease by $14,750

Overhead $    68,000 Special Tool $    (9,000) Depreciable Amount $    59,000 Depreciation/Year $    14,750