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The following information applies to the questions displayed below.] Onslow Co.

ID: 2499122 • Letter: T

Question

The following information applies to the questions displayed below.] Onslow Co. purchases a used machine for $240,000 cash on January 2 and readies it for use the next day at a $10,000 cost. On January 3, it is installed on a required operating platform costing $2,000, and it is further readied for operations. The company predicts the machine will be used for six years and have a $28,800 salvage value. Depreciation is to be charged on a straight-line basis. On December 31, at the end of its fifth year in operations, it is disposed of. 43, Award: O out of 5.00 points Required 1. Prepare journal entries to record the machine's purchase and the costs to ready and install it. Cash is paid for all costs incurred. Date General Journal Debit Credit Jan 02 Jan 03 Jan 03

Explanation / Answer

Journal entries in the books of Onslow Co.          
          
1. Journal entries to record the machine's purchase and the costs to rady and install it.          
          
Date   Account Titles and Explanation   Debit   Credit
Jan. 2,   Machine   $2,40,000   
   Cash       $2,40,000
   (Purchase of Machine)      
          
Jan. 3,   Machine   $10,000   
   Cash       $10,000
   (expenses for ready to use)      
          
Jan. 3,   Machine   $2,000   
   Cash       $2,000
   (expenses for ready for operation)      
          
          
          
2. Jornal entry to record depreciation of the machine          
          
   Total cost of the Machine    $2,52,000   
   Salvage Value   $28,800   
   Life of the machine (years)   6   
   Depreciation per annum ($ 252,000 - $ 28,800)/6   $37,200   
          
a. its first year of operation          
Date   Account Titles and Explanation   Debit   Credit
Dec. 31,   Depreciation expense   $37,200   
   Accumulated Depreciation       $37,200
   (Depreciation on straight line basis in the first year)      
          
a. the year of its disposal          
Date   Account Titles and Explanation   Debit   Credit
Dec. 31,   Depreciation expense   $37,200   
   Accumulated Depreciation       $37,200
   (Depreciation on straight line basis in the year of disposal)      
          
          
3. Journal entry to be recorded on machines disposal under each of the following assumption          
          
   Accumulated depreciation at the end of the fifth year ($ 37,200 x 5)   $1,86,000   
          
   Book Value ($ 252,000 - $ 186,000)   $66,000   
          
a. It is sold for $ 24,500 cash at the end of the fifth year          
Date   Account Titles and Explanation   Debit   Credit
Dec. 31,   Cash   $24,500   
   Accumulated Depreciation   $1,86,000   
   Loss on sale of machine   $41,500   
   Machine       $2,52,000
   (Disposal of machine at the end of the fifth year)      
          
a. It is sold for $ 98,000 cash at the end of the fifth year          
Date   Account Titles and Explanation   Debit   Credit
Dec. 31,   Cash   $98,000   
   Accumulated Depreciation   $1,86,000   
   Machine       $2,52,000
   Gain on sale of machine       $32,000
   (Disposal of machine at the end of the fifth year)      
          
c. It is distroyed in a fire and the insurance company pays $ 35,000 cash to settle the loss claim          
          
Date   Account Titles and Explanation   Debit   Credit
Dec. 31,   Cash   $35,000   
   Accumulated Depreciation   $1,86,000   
   Loss of machine from fire   $31,000   
   Machine       $2,52,000
   (Loss of machine due to fire and compensation received from insurance company)