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Paragon Company is preparing CFS for the year ended December 31, 2015. It has th

ID: 2423048 • Letter: P

Question

Paragon Company is preparing CFS for the year ended December 31, 2015. It has the following balances: Machinery Accumulated Dep Loss on sale of machinery Dec 31, 2014 $250,000 102,000 Dec 31, 2015 $320,000 120,000 4,000 During 2015, Paragon sold for $26,000 a machine that cost $40,000, and purchased several other items of machinery. How much depreciation expense was recorded on machinery for 2015? What was the amount of machinery purchased in 2015? Haggard, Inc. reported net income of $300,000 for 2015. Changes occurred in several balance sheet accounts: Equipment Accumulated depreciation Note payable $25,000 increase 40,000 increase 30,000 increase During 2015 Haggard sold equipment that cost $25,000 and had accumulated depreciation of $12,000, for a gain of $5,000. In December 2015 Haggard purchased equipment costing $50,000 with $20,000 cash and a 12% note payable of $30,000. Depreciation expense for the year was $52,000. In Haggard's 2015 statement of cash flows, what should be CFO? CFI?

Explanation / Answer

Que 1 (a) Loss on sale of machine = 4000

Sale price of machine = 26000

Book value of machine = 26000 + 4000 = 30000

Cost of machine = 40000

Depreciation on machine = 40000 - 30000 =10000

Statement showing depreciation expense for the year

(b) Statement showing purchase of machine

Que 2 (a) Cash outflow will be purchase price of machiney in cash = 20000

(b) Cash inflow will be sales price if equipment

sale price of equipment = 25000-12000+5000

= 18000

closing balance 120000 Add: Depreciation of machinery sold 10000 Less: Opening balance 102000 Depreciation expenses 28000