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Equipment acquired on January 6,2013, at a cost of 405,115, has an estimated use

ID: 2559048 • Letter: E

Question

Equipment acquired on January 6,2013, at a cost of 405,115, has an estimated useful life of 16 years and an estimated residual value of 61,595. Required: A). What was the annual amount of depreciation for the years 2013,2014,and 2015 using the straight line method of depreciation? B). What was the book value of the equipment on January 1, 2016 C). Assuming that the equipment was sold on January 3,2016 for $325,545 journalize the entry to record the sale. Refer to the chart of accounts for exact wording D). Assuming that the equipment had been sold on January 3,2016 for $353,980 instead of 325,545, journalize the entry to record the sale

Equipment acquired on January 6,2013, at a cost of 405,115, has an estimated useful life of 16 years and an estimated residual value of 61,595. Required: A). What was the annual amount of depreciation for the years 2013,2014,and 2015 using the straight line method of depreciation? B). What was the book value of the equipment on January 1, 2016 C). Assuming that the equipment was sold on January 3,2016 for $325,545 journalize the entry to record the sale. Refer to the chart of accounts for exact wording D). Assuming that the equipment had been sold on January 3,2016 for $353,980 instead of 325,545, journalize the entry to record the sale

Required: A). What was the annual amount of depreciation for the years 2013,2014,and 2015 using the straight line method of depreciation? B). What was the book value of the equipment on January 1, 2016 C). Assuming that the equipment was sold on January 3,2016 for $325,545 journalize the entry to record the sale. Refer to the chart of accounts for exact wording D). Assuming that the equipment had been sold on January 3,2016 for $353,980 instead of 325,545, journalize the entry to record the sale


Explanation / Answer

a) Straight line depreciation = (Original cost-salvage value)/Useful life

                                              = (405115-61595)/16

Straight line depreciation = 21470 per year

2013 dep = 21470

2014 dep = 21470

2015 dep = 21470

b) Book value on january 1, 2016 = 405115-(21470*3) = 340705

c) Journal entry :

d) ) Journal entry :

Date accounts & explanation debit credit Jan 3,2016 Cash 325545 Accumlated depreciation 64410 Loss on sale of equipment 15160       Equipment 405115 (TO record sale of equipment)