Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

E18-16 (Sales with Repurchase) Cramer Corp. sells idle machinery to Enyart Compa

ID: 2498476 • Letter: E

Question

E18-16 (Sales with Repurchase) Cramer Corp. sells idle machinery to Enyart Company on July 1, 2014, for $40,000. Cramer agrees to repurchase this equipment from Enyart on June 30, 2015, for a price of $42,400 (an imputed interest rate of 6%). Instructions (a) Prepare the journal entry for Cramer for the transfer of the asset to Enyart on July 1, 2014. (b) Prepare any other necessary journal entries for Cramer in 2014. (c) Prepare the journal entry for Cramer when the machinery is repurchased on June 30, 2015.

Explanation / Answer

A./ JULY 1 2014 CASH A/C.................................................DR $40000

TO ADVANCE AGAINST MACHINARY $40000

  

  DEC 31 2014 INTEREST ON ADVANCE A/C.......................DR $1200

  TO ADVANCE AGAINST MACHINARY $1200

   JUNE 30 2015 INTEREST ON ADVANCE A/C.......................DR $1200

  TO ADVANCE AGAINST MACHINARY $1200

  JUNE 30 2015 ADVANCE AGAINST MACHINARY A/C...............DR $42400

   TO CASH A/C $42400