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Exercise 10-25 On April 1, 2017, Marigold Company received a condemnation award

ID: 2563811 • Letter: E

Question

Exercise 10-25 On April 1, 2017, Marigold Company received a condemnation award of $455,800 cash as compensation for the forced sale of the company's land and building, which stood in the path of a new state highway. The land and building cost $63,600 and $296,800, respectively, when they were acquired. At April 1, 2017, the accumulated depreciation relating to the building amounted to $169,600. On August 1, 2017, Marigold purchased a piece of replacement property for cash. The new land cost 595,400, and the new building cost $424,000 Prepare the journal entries to record the transactions on April 1 and August 1, 2017. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit April 1 Aug. 1

Explanation / Answer

Marigold Company

Journal entries to record the given transactions –

Date

Account Titles and Explanation

Debit

Credit

1-Apr-17

Cash

$455,800

Accumulated Depreciation - Buildings

$169,600

Land

$63,600

Buildings

$298,800

Gain on Disposal of land and Building

$263,000

(To record condemnation received on forced sale of land and building)

1-Aug-17

Land

$95,400

Buildings

$424,000

Cash

$519,400

(To record purchase of replacement property for cash)

Note: gain on disposal of land and building = accumulated depreciation + cash proceeds – cost of purchase of land and buildings.

Date

Account Titles and Explanation

Debit

Credit

1-Apr-17

Cash

$455,800

Accumulated Depreciation - Buildings

$169,600

Land

$63,600

Buildings

$298,800

Gain on Disposal of land and Building

$263,000

(To record condemnation received on forced sale of land and building)

1-Aug-17

Land

$95,400

Buildings

$424,000

Cash

$519,400

(To record purchase of replacement property for cash)