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1. Tecom accepts the NOVA credit card for credit card sales. Tecom sends credit

ID: 2454546 • Letter: 1

Question

1. Tecom accepts the NOVA credit card for credit card sales. Tecom sends credit card receipts to NOVA on a weekly basis. NOVA charges Tecom a 2% fee. Tecom usually receives payment from NOVA within a week. Prepare entries in general journal form to record the following transactions of Tecom involving the NOVA credit card.

March 11

Sold merchandise for $4,500 to customers who use the NOVA credit card and deposited the credit card receipts.

March 20

Received cash proceeds less the service charge for the March 14 deposit to NOVA.

  

2. A company's property records revealed the following information about its plant assets:

Machine No.

Cost

Salvage Value

Purchase Date

Depreciation Method and Estimate Life

1

$42,000

$3,000

10/1/08

Straight-line (3 years)

2

86,000

8,600

7/1/08

Double-declining-balance (5 years)


Calculate the depreciation expense for each machine for the year ended December 31, 2010 and for the year ended December 31, 2009.
Machine 1:
2009 _______________________
2010 _______________________


Machine 2:
2009 _______________________
2010 _______________________

March 11

Sold merchandise for $4,500 to customers who use the NOVA credit card and deposited the credit card receipts.

March 20

Received cash proceeds less the service charge for the March 14 deposit to NOVA.

Explanation / Answer

Answer(1)
Feedback: $4,500 x .02 = $90 Credit Card Expense

March 11 Accounts Receivable – NOVA 4,410
Credit Card Expense 90
Sales 4,500
March 20 Cash 4,410
Accounts Receivable – NOVA 4,410

Answer (2)

Machine 1

Cost=$42000

Salvage Value=$3000

Assets useful life=3 Years

Depreciation=$42000-$3000/3=$13000 in 2009 & 2010

Machine 2

Cost=$86000

Salvage value=$8600

Assets useful life=5 Years

Straight line depreciation=$86000-$8600/5=$15480

Straight Line Rate=$15480/$86000=18%

Double declining rate=2*18%=36%

Depreciation in 2009=$77400*36%=$27864

Depreciation in 2010=$77400-$27864=$49536*36%=$17832.96