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July 1, 2016, Seaver sold a building to Hane Company, accepting a 2-year, $100,0

ID: 2460732 • Letter: J

Question

July 1, 2016, Seaver sold a building to Hane Company, accepting a 2-year, $100,000 non-interest-bearing note due July 1, 2018. The fair value of the building was $82,644.60 on the date of the sale. The building had been purchased at a cost of $90,000 on January 1, 2011, and had a book value of $67,500 on December 31, 2015. It was being depreciated on a straight-line basis (no residual value) over a 20-year life.

Prepare all the journal entries on Seaver’s books for July 1, 2016, through July 1, 2018, in regard to the Hane note.

Explanation / Answer

1- 2 year non interest bearing note debit   100000

    depreciation on machine debit                                 4500

    credit building           63000

    credit profit on the sale of building                         32500

2- Cash debit        100000

credit 2 year non interest bearing note    100000