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ID: 2564952 • Letter: M

Question

M our Chegg.com Reset P Equipment Was Acqure × / × CengageNow2 I online x w.com/ilm/takeAssignment/takeAssignment Main.do?invoker-assignments&takeAssignmentSessionLocator; assignment-takei assignment-take&inprogress-false; Calculator Analysis General Journal Instructions Equipment was acquired at the beginning of the year at a cost of $77,220. The equipment was depreciated using the straight-line method based on an estimated useful life of six years and an estimated residual value of $7,560. Required: (a) What was the depreciation expense for the first year? (b) Assuming the equipment was sold at the end of the second year for $58,320, determine the gain or loss on sale of the equipment. (c) Journalize the entry to record the sale. Refer to the Chart of Accounts for exact wording of account titles.

Explanation / Answer

1. Depreciation expenses for first year = (77220-7560)/6 = 11610

2) Compute gain or loss on equipment :

Book value on end of second year = 77220-(11610*2) = 54000

Gain or loss on equipment = Sale value- Book value at the end of second year

                                        = 58320-54000

Gain on sale of equipment = 4320

3) Journal entry :

date accounts & explanation debit credit Cash a/c 58320 Accumlated dep (11610*2) 23220      Equipment a/c 77220      Gain on sale of equipment 4320 (To record sale of equipment)