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1. ____ Johnson purchased equipment. The cost of installing the equipment would

ID: 2469304 • Letter: 1

Question

1. ____ Johnson purchased equipment. The cost of installing the equipment would be a. debited to Depreciation Expense b. debited to Installation Expense c. debited to Miscellaneous Expense d. debited to the Equipment account

2. ____ Smith purchased a truck for $13,000; the salvage value was estimated to be $1,000. The truck is expected to be driven for 100,000 miles. In year one, it was driven 22,000 miles. The depreciation under Units of Activity would be: a. $2680 b. $2640 c. $3022 d. $1080

3. ____ To capitalize a cost means a. to debit an expense account b. to depreciate an asset c. to debit an asset account d. to omit the cost from consideration

4. ____ On 7/1/12 Bernie purchases Equipment with cost of $28,000, salvage value of $4,000 and life of 6 years. Under straight line depreciation, Bernie will record how much depreciation expense on 12/31/12? A. $4,000 b. $4,667 c. $8,000 d. $2,000

5. ____ Reggie purchases land for $40,000 and pays his lawyer $500 to advise him in the purchase. The $500 would be debited to: a. Legal Expense b. Miscellaneous Expense c. Land d. None of these

Explanation / Answer

1 d. debited to the Equipment account Since entry would be Equipment A/C Dr To Cash A/C 2) b. $2640 Cost                      13,000.00 Salvage Value                         1,000.00 Total Miles                    100,000.00 Driven in 1st year                      22,000.00 Depreciation = (13000-1000)*22,000/100,000                         2,640.00 3   c. to debit an asset account 4) d. $2,000 Purchase cost                      28,000.00 Salvage Value                         4,000.00 Life in years                                 6.00 Purchase date 1-Jul-12 Months in 2012                                 6.00 Depreciation for 2012 = (28000-4000)*6/(6*12)                         2,000.00 5) a. Legal Expense