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Kathy Company purchased and installed a machine on January 1, 2006 at a total co

ID: 2380258 • Letter: K

Question


Kathy Company purchased and installed a machine on January 1, 2006 at a total cost of $72,000. Straight-line depreciation was calculated based on the assumption of a five-year life, and no salvage value. The machine was disposed of on July 1, 2010.


1. Prepare the general journal entry to record depreciation for 2010 from January 1 to the date of disposal

2. Prepare the general journal entry to record the disposal of the machine under each of these three independent situations:

a. The machine was sold for $22,000 cash.

b. The machine was sold for $15,000 cash.


Explanation / Answer

12/31/06

DR Depreciation Expense $14,400

CR Accumulated Depreciation $14,400

12/31/07

DR Depreciation Expense $14,400

CR Accumulated Depreciation $14,400

12/31/08

DR Depreciation Expense $14,400

CR Accumulated Depreciation $14,400

12/31/09

DR Depreciation Expense $14,400

CR Accumulated Depreciation $14,400

7/1/10

DR Depreciation Expense $7,200

CR Accumulated Depreciation $7,200

2.A. 7/1/10

DR Cash $22,000

DR Accumulated Depreciation $64,800

CR Gain on Sale of Machine $14,800

CR Machine $72,000

2.B. 7/1/10

DR Cash $15,000

DR Accumulated Depreciation $64,800

CR Gain on Sale of Machine $7800

CR Machine $72,000