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fFacetook .(4) WhatsApp / Connect × [The Following Informal C | connect.htrri I

ID: 2573247 • Letter: F

Question

fFacetook .(4) WhatsApp / Connect × [The Following Informal C | connect.htrri I https://new cor Down nad music, Secure ::: Apps Ro k marks m- RU Usemame Rlackboard earn The Ricklist Watch O "atm Ma es Onlir HRU Port -Top 100 M ies of A How to DrortNate To TH2 w r Rase l my it Chap 6 Prob 24 G Help Save & Exit Submit Check my work 2 Required information Part 2 of S [The following information applies to the questions displayed below] Three different companies each purchased trucks on January 1, 2018, for $80,000. Each truck was expected to last four years or 250,000 miles. Salvage value was estimated to be $4,000. All three trucks were drlven 78,000 miles in 2013 55,000 miles in 2019, 50,000 miles in 2020, and 70,000 miles in 2021. Each of the three companies earned $69,000 of cash revenue during each of the four years. Company A uses straight-line depreciation, company B uses double- declining-balance depreciation, and company C uses units-of-production depreciation. 10 points eBook Answer each of the following questions. Ignore the effects of income taxes. References b-1. Calculate the net Income for 2021? (Round "Per Unit Cost" to 3 decimal places.) Net Income Company AS 50,000 Company B Hill 655 AM O Type here to search f. ^d:) ENG 11/16/2017

Explanation / Answer

Answer

Cost

80000

Salvage Value

4000

Depreciable base

76000

Life (in years)

4

SLM Annual Depreciation [76000 / 4]

$19000

Year

2018

2019

2020

2021

Cash revenues

69000

69000

69000

69000

(-) Depreciation

19000

19000

19000

19000

Net Income

50000

50000

50000

50000

Retained earning

Year

2018

2019

2020

2021

Opening Balance

0

50000

100000

150000

Current Income

50000

50000

50000

50000

Closing balance

50000

100000

150000

200000

Cost

80000

Salvage Value

4000

Depreciable base

76000

Life (in years)

4

SLM Annual Depreciation

19000

SLM rate [19000 / 76000]

25%

DDB Rate [25% x2]

50%

Book Value (opening) A

Depreciation @50% B

Ending Book Value A - B

2018

80000

40000

40000

2019

40000

20000

20000

2020

20000

10000

10000

2021

10000

6000 [not 5000 because that will leave salvage value to be $5000 and not $4000 as given in question]

4000

Year

2018

2019

2020

2021

Cash revenues

69000

69000

69000

69000

(-) Depreciation

40000

20000

10000

6000

Net Income

29000

49000

59000

63000

Retained earning

Year

2018

2019

2020

2021

Opening Balance

0

29000

78000

137000

Current Income

29000

49000

59000

63000

Closing balance

29000

78000

137000

200000

Cost

80000

Salvage Value

4000

Depreciable base [80000 – 4000]

76000

Estimated miles

250000

Depreciation per mile [76000 / 250000]

0.304

Year

Miles ran

Depreciation (Miles x $0.304 per mile)

2018

78000

23712

2019

55000

16720

2020

50000

15200

2021

70000

20368 [not $21280, because that will bring salvage value(book value) down to$3088, while it should be only $4000]

Year

2018

2019

2020

2021

Cash revenues

69000

69000

69000

69000

(-) Depreciation

23712

16720

15200

20368

Net Income

45288

52280

53800

48632

Retained earning

Year

2018

2019

2020

2021

Opening Balance

0

45288

97568

151368

Current Income

45288

52280

53800

48632

Closing balance

45288

97568

151368

200000

Company

Net Income

A

50000

B

63000

C

48632

Depreciation

Company

Cost of Assets

2018

2019

2020

TOTAL Depreciation

Book Value on 31 Dec 2020

A

80000

19000

19000

19000

57000

23000

B

80000

40000

20000

10000

70000

10000

C

80000

23712

16720

15200

55632

24368

Company

Retained Earnings

A

200000

B

200000

C

200000

Cost

80000

Salvage Value

4000

Depreciable base

76000

Life (in years)

4

SLM Annual Depreciation [76000 / 4]

$19000