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P10-8 (Nonmonetary Exchanges) Holyfield Corporation wishes to exchange a machine

ID: 2421404 • Letter: P

Question

P10-8 (Nonmonetary Exchanges) Holyfield Corporation wishes to exchange a machine used in its operations. Holyfield has received the following offers from other companies in the industry.

1.         Dorsett Company offered to exchange a similar machine plus $23,000. (The exchange has commercial substance for both parties.)

2.         Winston Company offered to exchange a similar machine. (The exchange lacks commercial substance for both parties.)

3.         Liston Company offered to exchange a similar machine, but wanted $3,000 in addition to Holyfield’s machine. (The exchange has commercial substance for both parties.)

In addition, Holyfield contacted Greeley Corporation, a dealer in machines. To obtain a new machine, Holyfield must pay $93,000 in addition to trading in its old machine.

Holyfield

Dorsett

Winston

Liston

Greeley

Machine Cost

$160,000

$120,000

$152,000

$160,000

$130,000

Accumulated Depreciation

$60,000

$45,000

$71,000

$75,000

-0-

Fair Value

$92,000

$69,000

$92,000

$95,000

$185,000

For each of the four independent situations, prepare the journal entries to record the exchange on the books of each company.

Holyfield

Dorsett

Winston

Liston

Greeley

Machine Cost

$160,000

$120,000

$152,000

$160,000

$130,000

Accumulated Depreciation

$60,000

$45,000

$71,000

$75,000

-0-

Fair Value

$92,000

$69,000

$92,000

$95,000

$185,000

Explanation / Answer

Journal Entries:

1: In the books of Holyfield:

In the books of dorsett:

2. In the books of Holyfield:

In the books of Winston:

3. In the books of Holyfield:

In the books of Liston:

4. In the books of Holyfield:

In the books of Greeley:

Date Accounts Title and explanation Debit $ Credit $ Dorsett machine 120000 Accumulated Depreciation 60000 cash 23000 loss on exchange 2000 Accumulated Depreciation- Dorsett 45000 Machine 160000