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Teal Company exchanged equipment used in its manufacturing operations plus $3,12

ID: 2583148 • Letter: T

Question

Teal Company exchanged equipment used in its manufacturing operations plus $3,120 in cash for similar equipment used in the operations of Flint Company. The following information pertains to the exchange. Teal Co. Flint Co. Equipment (cost) $29,120 $29,120 Accumulated depreciation 19,760 10,400 Fair value of equipment 13,000 16,120 Cash given up 3,120 Prepare the journal entries to record the exchange on the books of both companies. Assume that the exchange lacks commercial substance -Prepare the journal entries to record the exchange on the books of both companies. Assume that the exchange has commercial substance.

Explanation / Answer

Answer.

Less Book Value of equipment

Teal (29120-19760)

Flint (29120-10400)

New Equipment = Cash Paid + Fair value of old

Teal :

Equipment New (3120 +13000) 16120

Accumulated Depreciation 19760

Cash 3120

Equipment Old 29120

Gain on exchange 3640

Flint Comp nay :

Equipment ( New) 13000

Accumulated Depreciation 10400

Cash 3120

Loss on exchange 2600

Equipment Old 29120

Teal Flint Fair value of Equipment 13000 16120

Less Book Value of equipment

Teal (29120-19760)

Flint (29120-10400)

(9360) (18720) Gain Or Loss on Exchange 3640 Gain (2600) Loss
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