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

1. Pine Company acquires land for $97,000 cash. Additional costs are as follows:

ID: 2502047 • Letter: 1

Question

1. Pine Company acquires land for $97,000 cash. Additional costs are as follows:

Removal of shed

$ 400

Filling and grading

1,700

Salvage value of lumber of shed

100

Broker commission

1,600

Paving of parking lot

8,000

Closing costs

450

Pine will record the acquisition cost of the land as

a. $101,250

b. $101,330

c. $101,050

d. $97,000

2. Jobson Company issued a four-year interest-bearing note payable for $160,000 on January 1, 2007. Each January the company is required to pay $40,000 on the note. How will this note be reported on the December 31, 2008 balance sheet?

a. Long term debt, $160,000

b. Long term debt, $120,000

c. Long-term debt, $80,000; Long-term debt due within one year, $40,000.

d. Long-term debt, $120,000; Long-term debt due within one year, $40,000

Removal of shed

$ 400

Filling and grading

1,700

Salvage value of lumber of shed

100

Broker commission

1,600

Paving of parking lot

8,000

Closing costs

450

Explanation / Answer

2.

c. Long-term debt, $80,000; Long-term debt due within one year, $40,000

Repayment is made on january each year.

So, at the December of 2nd year Out of $ 120,000 Amount of $ 40,000 will be paid on next immediete coming january and balance $ 80,000 will be paid as on due dates.