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Exercise 12-12-Internet Explorer Edt View Favorites Tools Help Jdy 1, 2017, Chey

ID: 2521808 • Letter: E

Question

Exercise 12-12-Internet Explorer Edt View Favorites Tools Help Jdy 1, 2017, Cheyenne Corporation purchased Young Company by paying $257,000 cash and issuing a $127,000 noke payable to Steve Young. At July 1, 17, the balance sheet of Young Company was as follows 51,400Accounts payable $204,000 ccounts recoivable 9,100 Stockholders equty 242,100 nventory 5446,100 41,600 74,900 Baldngs tnet) Equipmant (net) 11,400 al approximate ourrest values except for land (fair value of $60,400), inventory air value of $126,100), and trademarks (fair value of 316,180). Prepare tho July 1 entry for Cheyenne Corporation ta record the purchase Do net indent manually. Il no entry is requniresd, select "No Entry" lor the account titles and enter O for the amounts) (Credit account titios are automatically indented when amount is entered. Account Tities and Explanation Debit Credit

Explanation / Answer

Working Note:

- Please note that Trademarks, Land and Inventory will be recorded at fair value while passing acquisition entry.

- Difference in Debit and Credit will be routed to Goodwill Account which will be amortised at year end.

- Since Intangible have 4 years of life left and the residual value is 3360, Amortization will be recorded for only 1 year i.e. 3360 * 1/4= $840

Journal Entry Date Particulars Debit Credit Jul-01 Cash A/c Dr. 51400 Accounts Receivable A/c Dr. 91100 Inventory A/c Dr. 126100 Land A/c Dr. 60400 Building A/c Dr. 74900 Equipment A/c Dr. 70700 Trademarks A/c Dr. 16150 Goodwill A/c Dr. 135350                           To Notes Payable- Yound Co 242100                           To Cash A/c 257000                           To Notes Payable issued to Young Co 127000 (Entry being recorded for the items bought from Young Co) 31-Dec Amortization A/c Dr. 840            To Trademarks A/c 840 (Trademarks amrtized for this year = 3360 * 1/4)