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Sorry for bad formatting Jackel Industries presents you with the following infor

ID: 2461631 • Letter: S

Question

Sorry for bad formatting

Jackel Industries presents you with the following information.

Complete the table for the year ended December 31, 2016. The company depreciates all assets using the half-year convention. (Round answers to 0 decimal places, e.g. 45,892.)

Description

Date
Purchased

Cost

Salvage
Value

Life
in Years

Depreciation
Method

Accumulated
Depreciation to
12/31/15

Depreciation
for 2016

Description

Date
Purchased

Cost

Salvage
Value

Life
in Years

Depreciation
Method

Accumulated
Depreciation to
12/31/15

Depreciation
for 2016

Machine A 2/12/14 $242,250 $27,200 10 (a)

DDBSLSYD

$56,695 (b)

$

Machine B 8/15/13 (c)

35,700 5 SL 49,300 (d)

Machine C 7/21/12 128,180 23,500 8 DDB (e)

(f)

Machine D (g) 10/12/1310/12/1410/12/15 372,300 117,300 5 SYD 119,000 (h)

Explanation / Answer

Answer a DDB Method Answer c Date of purchase 08/15/13 Accumulated dep 49300 Date of accumulated dep 12/31/15 Life 5 years salvage 35700 Period of dep 2 years 5 months Dep = cost price – salvage/years*year of depreciation 49300 = x-35700/5 *2.4166 '= 102000 Cost price = 102000+35700 Cost price = 137700 Answer e Cost price 128180 Salvage 23500 Life 8 Years Depreciation method DDB Accumulated dep Depreciation = 2* SL dep rate*book value at the beginning of the year Year Book Value Depreciation % Depreciation exp Accumulated Book value Depreciation Year end 2012 128180 12.50% 16023 16023 112158 2013 112158 25.00% 28039 44062 84118 2014 84118 25.00% 21030 65092 63089 2015 63089 25.00% 15772 80864 47316 Accumulated dep on 12/31/15 will be $ 80864 Answer g Cost price 372300 Salvage 117300 Life 5 years Depreciation method SYD Accumulated dep 119000 SYD rate '= 5*(5+1)/2 '=15 Year book value Depreciable vale Depreciation % Depreciation Accumulated Book value Depreciation Year end 2014 372300 255000 17% (5/15*6/12) 42500 42500 329800 2015 329800 255000 30% (5/15*6/12+4/15*6/12) 76500 119000 253300 Date of Purchase will be July, 2014

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