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On December 31, 2014, Dieker Company sells equipment to Tabor Inc. for $62,500.

ID: 2469771 • Letter: O

Question

On December 31, 2014, Dieker Company sells equipment to Tabor Inc. for $62,500. Dieker includes a 1-year assurance warranty service with the sale of all its equipment. The customer receives and pays for the equipment on December 31, 2014. Dieker estimates the prices to be $61,000 for the equipment and $1,500 for the cost of the warranty.

Date

Account Titles and Explanation

Debit

Credit

Dec. 31

Date

Account Titles and Explanation

Debit

Credit

Dec. 31

On December 31, 2014, Dieker Company sells equipment to Tabor Inc. for $62,500. Dieker includes a 1-year assurance warranty service with the sale of all its equipment. The customer receives and pays for the equipment on December 31, 2014. Dieker estimates the prices to be $61,000 for the equipment and $1,500 for the cost of the warranty.

Explanation / Answer

1.Cash................................................................................................62,500

Warranty Expense.............................................................................1,500

Warranty Liability............................................................................1,500

Sales Revenue...............................................................................62,500

b.Dieker should recognize $500 of warranty revenue in 2016 and 2017.Cash................................................................................................63,500

Warranty Expense.....................................................................................1,500

Warranty Liability.................................................................1,500

Sales Revenue....................................................................62,500

Unearned Service Revenue (Warranty)....................................1,000

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