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Nasoff Company operates a small manufacturing facility as a supplement to its re

ID: 2459579 • Letter: N

Question

Nasoff Company operates a small manufacturing facility as a supplement to its regular service activities. At the beginning of 2011, an asset account for the company showed the following balances:

The equipment is being depreciated on a straight-line basis over an estimated life of 15 years with a $15,500 estimated residual value. The annual accounting period ends on December 31.

Prepare the adjusting entry that should be made by Nasoff Company at the end of 2011 for depreciation of the manufacturing equipment, assuming no change in the original estimated life or residual value. (Omit the "$" sign in your response.)

Nasoff Company operates a small manufacturing facility as a supplement to its regular service activities. At the beginning of 2011, an asset account for the company showed the following balances:

Explanation / Answer

Depreciation expenses a/c Dr. 10200

To Accumulated depreciation, equipment 10200

Cost of equioment

122000

Total life of equipment

15

Residual value

15500

Per year depreciation

7100

(122000-15500)/15

Accumulated depreciation

71000

Remaining life of equipment as on 1 jan 2011

5

15-(71000/7100)

Majour improvement in 2011

15500

Life in years

5

Annual depreciation

3100

Depreciation on equipment

7100

Depreciation on equipment improvement

3100

Total depreciation in 2011

10200

Cost of equioment

122000

Total life of equipment

15

Residual value

15500

Per year depreciation

7100

(122000-15500)/15

Accumulated depreciation

71000

Remaining life of equipment as on 1 jan 2011

5

15-(71000/7100)

Majour improvement in 2011

15500

Life in years

5

Annual depreciation

3100

Depreciation on equipment

7100

Depreciation on equipment improvement

3100

Total depreciation in 2011

10200

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