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1) A machine that cost $70,480 with a 6-year life and $4,360 residual value was

ID: 2462758 • Letter: 1

Question

1) A machine that cost $70,480 with a 6-year life and $4,360 residual value was purchased January 2, 2015. Compute the yearly depreciation expense using straight-line depreciation.

$________ Per Year

2) On December 31, Strike Company has decided to sell one of its batting cages. The initial cost of the equipment was $217,695.00 with an accumulated depreciation of $206,810.25. Depreciation has been taken up to the end of the year. The company found a company that is willing to buy the equipment for $25,034.93. What is the amount of the gain or loss on this transaction?

Select Correct Answer.

A) Gain of $14,150.18

B) Cannot be determined

C) Gain of $25,034.93

D) Loss Of $14,150.18

3) A fixed asset with a cost of $25,305.00 and accumulated depreciation of $22,774.50 is sold for $4,301.85. What is the amount of the gain or loss on disposal of the fixed asset?

A) $2,530.50 gain

B) $1,771.35 loss

C) $1,771.35 gain

D) $ 2,530.50 loss

4) Computer equipment was acquired at the beginning of the year at a cost of $65,824.00. The computer equipment has an estimated residual value of $3,058.00 and an estimated useful life of 3 years. Determine the 2nd year's depreciation using straight-line depreciation.

A) $22,960.67

B) $20,922.00

C) $41,844.00

D) 21,941.33

Explanation / Answer

1.

Machine value available for depreciation $70,480-$4,360 = $66,120

Depreciation per year = $66,120/6 = $11,020

2.

3.

4.

Computer value available for depreciation $65,824-$3,058 = $62,766

Depreciation per year = $62,766/3 = $20,922

Initial Cost    2,17,695.00 Less: Accumulated Depreciation -2,06,810.25 Book value of the assets        10,884.75 Selling price        25,034.93 Less: Book Value of the assets      -10,884.75 Gain will be        14,150.18