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Fisk Manufacturing purchases a large lot on which an old building is located as

ID: 2443957 • Letter: F

Question

Fisk Manufacturing purchases a large lot on which an old building is located as part of its plans to build a new plant. The negotiated purchase price is $209,000 for the lot plus $104,000 for the old building. The company pays $40,400 to tear down the old building and $59,722 to fill and level the lot. It also pays a total of $1,663,150 in construction costs—this amount consists of $1,564,400 for the new building and $98,750 for lighting and paving a parking area next to the building.

Required:
Prepare a single journal entry to record these costs incurred by Fisk, all of which are paid in cash. (Omit the "$" sign in your response.)

General Journal Debit Credit



2- In early January 2009, Sanchez Builders purchases equipment for $102,000 to use in operating activities for the next five years. It estimates the equipment's salvage value at $21,000.

Required:
Prepare a table showing depreciation and book value for each of the five years assuming straight-line depreciation. (Omit the "$" sign in your response.)

Year Annual Depreciation Year-End Book Value
2009
2010
2011
2012
2013
Total

3-In early January 2009, Sanchez Builders purchases computer equipment for $102,000 to use in operating activities for the next five years. It estimates the equipment's salvage value at $21,000.

Required:
Prepare a table showing depreciation and book value for each of the five years assuming double-declining-balance depreciation. (Leave no cells blank - be certain to enter "0" wherever required. Omit the "$" sign in your response.)

Year Beginning-year Book Value Annual Depreciation Year-End Book Value
2009
2010
2011
2012
2013

4-Sarita Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $67,000. The machine's useful life is estimated at 10 years, or 420,000 units of product, with a $4,000 salvage value. During its second year, the machine produces 29,900 units of product.

Required:
Determine the machine’s second-year depreciation using the units-of-production method. (Omit the "$" sign in your response.)

Machine’s second-year depreciation $=?



Total



Explanation / Answer

Years

Book Value

Depreciation

Closing Value

2009

102000

16200

85800

2010

85800

16200

69600

2011

69600

16200

53400

2012

53400

16200

37200

2013

37200

16200

21000

Years

Book Value

Depreciation %

Depreciation

Closing Value

2009

102000

40%

40800

61200

2010

61200

40%

24480

36720

2011

36720

40%

14688

22032

2012

22032

4.68%

1032

21000

2013

21000

0

0

21000

Negotiated Purchase price 209000 Old Building 104000 Tear down Expenses 40400 Building leveling Expenses 59722 Construction Expenses 1564400 Lighting Expenses 98750          Cash 2076272 (Being construction Expenses of a building) After construction we can pass like this bello entry: Buildings 2076272     Cash 2076272 (Being construction of a building for company)