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Flint Const. Buffalo Mfg. Co. (a) No. Account Titles and Explanation Debit Credi

ID: 2555915 • Letter: F

Question

Flint Const.

Buffalo Mfg. Co.

(a)

No.

Account Titles and Explanation

Debit

Credit

1.

Flint Construction

2.

Buffalo Manufacturing

uring the current year, Flint Construction trades an old crane that has a book value of $133,200 (original cost $207,200 less accumulated depreciation $74,000) for a new crane from Buffalo Manufacturing Co. The new crane cost Buffalo $244,200 to manufacture and is classified as inventory. The following information is also available.

Flint Const.

Buffalo Mfg. Co.

Fair value of old crane $121,360 Fair value of new crane $296,000 Cash paid 174,640 Cash received 174,640

Explanation / Answer

No.

Account Titles and Explanation

Debit

Credit

1.

Flint Construction

Equipment($121,360+ $174,640)

$296,000

Accumulated Depreciation—Equipment

$ 74,000

Loss on Disposal of Equipment

$11,840

Equipment

$207,200

Cash

$174,640

2.

Buffalo Manufacturing

Cash

$174,640

Inventory

$121,360

Sales Revenue

$296,000

(To record exchange of inventory)

3.

Cash Paid

$174,640

Cash Received

$174,640

Book value of old crane

$207,200- $74,000                             =133200

Fair value of old crane                       = $121,360

Loss on Disposal of Equipment       =$11,840

No.

Account Titles and Explanation

Debit

Credit

1.

Flint Construction

Equipment($121,360+ $174,640)

$296,000

Accumulated Depreciation—Equipment

$ 74,000

Loss on Disposal of Equipment

$11,840

Equipment

$207,200

Cash

$174,640

2.

Buffalo Manufacturing

Cash

$174,640

Inventory

$121,360

Sales Revenue

$296,000

(To record exchange of inventory)

3.

Cash Paid

$174,640

Cash Received

$174,640