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ID: 2512378 • Letter: S

Question

ssigmentMain dolinvoker asionmen Welcome to PortalGuard Chapter 10 Cengage.. Show Me w Calculator ries for sale of fixed asset Chart of Accounts First Question Journal nstructions Equioment acquired on January 8 at a cost of $168,000 has an estimated usetul ite of 18 years, has an estimated residual value of $1 5,000, and is A What was the book vale of the equipment at December 31 the end of the fourth year? B Assuming that the equipment was sold on Aprt t of the ith year tor $125,000, ourmalize the enthies to record (1) months until the sale date and (2) the sale of the equipment

Explanation / Answer

Answer : A) CALCULATION OF THE DEPRECIATION AS PER STRAIGHT LINE METHOD Purchase Cost of Equipment $            1,68,000.00 Less: Salvage Value $                15,000.00 Net Value for Depreciation $            1,53,000.00 Usefule life of the Assets 18 years Depreciation per year = Value for Depreciation / 18 years =                      8,500.00 Total Depreciation in 4 years = ($ 8,500 X 4)=                    34,000.00 Book Value = Purchae price - Total Depreciation = Purchase Price = $                  1,53,000 Less By "- " By   Total Depreciation in 4 years = $                      34,000 Book value at the end of 4 years = $                  1,19,000 Answer : B) Book Value as on April 01 Book Value at the end of 4th year = $                  1,19,000 Depreciation for the 3 months $                        2,125 Book Value = $                  1,16,875 Journal Entries Date Account Title and explanation Debit Credit April, 01 5th year Depreciation (8,500 X 3 / 12) $                        2,125      To Equipmet $                        2,125 (To Record the depreciation for 3 monts) April, 01 5th year Cash $                  1,25,000      To Equipment $                  1,16,875      To Gain on sale of Equipment $                        8,125 (To Record the sale of Equipment)