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Name For 19 & 20, the following accounts could be used only once, more than once

ID: 2553204 • Letter: N

Question

Name For 19 & 20, the following accounts could be used only once, more than once, or not at all: Accounts Receivable Depletion Expense Notes Payable Notes Receivable Accumulated Gain on Disposal of Fixed Assets Patents Goodwil Depreciation Equipment Cash Loss on Disposal of Fixed Assets Amortization Expense 19. Write the journal entry for the following: Jan. 1. Traded in equipment costing $20,500, with accumulated depreciation of $18,500, for similar e and issued a note for the balance. 20. Write the journal entry for the following: Sold for $6,000 cash, equipment costing $27,500 with accumulated depreciation of $25,000.

Explanation / Answer

(19).

Date

Accounts Title & Explanation

Debit

Credit

Jan. 1

Equipment

$60000

Accumulated Depreciation

$18500

     Equipment

$20500

     Note Payable ($60000 – $5000)

$55000

     Gain on Disposal of Fixed Assets

$3000

(For recording trading of equipment)

Working Note;

Gain on disposal of fixed assets will be calculated as follow;

($60000 + $18500 – $20500 – $55000) = $3000

(20).

Date

Accounts Title & Explanation

Debit

Credit

Cash

$6000

Accumulated Depreciation

$25000

     Equipment

$27500

     Gain on Disposal of Fixed Assets

$3500

(For recording trading of equipment)

Working Note;

Gain on disposal of fixed assets will be calculated as follow;

$6000 – ($27500 - $25000) = $3500

Date

Accounts Title & Explanation

Debit

Credit

Jan. 1

Equipment

$60000

Accumulated Depreciation

$18500

     Equipment

$20500

     Note Payable ($60000 – $5000)

$55000

     Gain on Disposal of Fixed Assets

$3000

(For recording trading of equipment)