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Busytown Corporation, which manufactures shoes, hired a recent college graduate

ID: 2470266 • Letter: B

Question

Busytown Corporation, which manufactures shoes, hired a recent college graduate to work in its accounting department. On the first day of work, the accountant was assigned to total a batch of invoices with the use of an adding machine. Before long, the accountant, who had never before seen such a machine, managed to break the machine. Busytown Corporation gave the machine plus $808 to Dick Tracy Business Machine Company (dealer) in exchange for a new machine. Assume the following information about the machines. For each company, prepare the necessary journal entry to record the exchange. (The exchange has commercial substance.) (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Explanation / Answer

JOURNAL OF BUSYTOWN :

__________________________________________________________________

ACCOUNT TITLE & DESCRIPTION                  DEBIT ($)              CREDIT($)       

JOURNAL OF DICK TRACY CO.

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ACCOUNT TITLE AND DESCRIPITON                        DEBIT ($)                       CREDIT ($)         

CASH                                                                              808

OLD MACHINE                                                              201

        NEW MACHINE                                                                                                641

        GAIN ON EXCHANGE                                                                                     368

( EXCHANGE OF NEW ASSET WITH OLD ASSET AND DIFFERENCE RECEIVED IN CASH)