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At the beginning of the year, Plummer’s Sports Center bought three used fitness

ID: 2571837 • Letter: A

Question

At the beginning of the year, Plummer’s Sports Center bought three used fitness machines from Advantage, Inc. The machines immediately were overhauled, installed, and started operating. The machines were different; therefore, each had to be recorded separately in the accounts.

Machine A Machine B Machine C

Amount paid for asset $ 22,900 $ 32,100 $ 19,550

Installation costs 1,900 2,400 900

Renovation costs prior to use 4,200 3,000 1,600

By the end of the first year, each machine had been operating 5,000 hours.

1. Prepare the entry to record depreciation expense at the end of year 1. assuming the following. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

ESTIMATES

Machine Life Residual Value Depreciation Method

A 8 years $1,800 Straight-line

B 69,000 hours 3,000 Units-of-production

C 7 years 1,700 Double-declining-balance

Transaction General Journal Debit Credit

1

Explanation / Answer

Cost of machine :

1. Prepare the entry to record depreciation expense at the end of year 1

Machine A Machine B Machine C Amount paid for asset 22900 32100 19550 Installation costs 1900 2400 900 Renovation costs prior to use 4200 3000 1600 Cost of machine 29000 37500 22050
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