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need help on 6 - 10 0.60 points PAS-4 Recording Transactions and Adjustments for

ID: 2536700 • Letter: N

Question

need help on 6 - 10

0.60 points PAS-4 Recording Transactions and Adjustments for Tangible and Intangible Assets LO 91, Lo 9-2 LO 9-3, Lo 9-4, LO 9-5, LO 9-6 The following transactions and adjusting entries were completed by a paper packaging Gravure trucks and for patents other vehicles, double declining-balance depreciation for buildings, and straight line amortization $89,000 cash to purchase storage shed c estimated ife of 10 years and a residual value of $9,000 has an estimated useful life of tive years and a residual value of $7,000 January 3,2015 Pad 6,000 h to have the storage shed erected he storage shed has an Apri 1, 2015 Paid $32,000 cash to purchase a pickup truck for use in the business. The truck 13, 2015 Paid $200 cash for repairs to the pickup truck 1, 2015 Paid $25,000 cash to purchase patent rights on a new paper bag manufacturing May process. The patent is estimated to have a remaining useful life of five years December 31, 2015 Recorded depreciation and amortization on the pickup truck, storage shed, and June 30, 2016 Sold the pickup truck for $27,000 cash (Record the depreciation on the truck prior December 31, 2016 Re patent depreciation on the storage shed. Determined that the patent was mpaired and wrote off its remaining book value (e, wrote down the book value to zero). Prepare the jounal entries required on each of the above dates (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Do not round intermediate calculations.)

Explanation / Answer

6

December 31,2015

Depreciation Expense

24000

Amortization expense

5200

Accumulated Depreciation - Building

19000

Accumulated Depreciation - Equipment

5000

Accumulated Depreciation - Patent

5200

7

June 30, 2016

Depreciation Expense

2500

Accumulated Depreciation - Equipment

2500

8

June 30, 2016

Cash

27000

Accumulated Depreciation - Equipment

7500

Equipment

32000

Gain on Disposal

2500

9

December31,2016

Depreciation Expense

15200

Accumulated Depreciation - Building

15200

10

December31,2016

Impairment Loss

20800

Patent

20800

For Building Rate of Depriciation is Double Declining = Useful life of Building 10 years so straight line=1/10*2 i.e 20% per year on Base value so depriciation for 2015 comes at 19000(95000*20%) and for 2016 comes at 15200{(95000-19000)*20%}.

Depriciation on Patent and equipment is Straight line Depriciation.

6

December 31,2015

Depreciation Expense

24000

Amortization expense

5200

Accumulated Depreciation - Building

19000

Accumulated Depreciation - Equipment

5000

Accumulated Depreciation - Patent

5200

7

June 30, 2016

Depreciation Expense

2500

Accumulated Depreciation - Equipment

2500

8

June 30, 2016

Cash

27000

Accumulated Depreciation - Equipment

7500

Equipment

32000

Gain on Disposal

2500

9

December31,2016

Depreciation Expense

15200

Accumulated Depreciation - Building

15200

10

December31,2016

Impairment Loss

20800

Patent

20800