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Question 18 In January 2017, installation costs of $6,000 on new machinery were

ID: 2508132 • Letter: Q

Question

Question 18 In January 2017, installation costs of $6,000 on new machinery were charged to Maintenance and Repairs Expense. Other costs of this machinery of $30,000 were correctly recorded and have been depreciated using the straight-line method with an estimated life of 10 years and no salvage value. At December 31, 2018, it is decided that the machinery has a remaining useful life of 20 years, starting with January 1, 2018. What entries should be made in 2018 to correctly record transactions related to machinery, assuming the machinery has no salvage value? The books have not been closed for 2018 and depreciation expense has not yet been recorded for 2018. (Credit account titles are automatically indented when the 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.) usefl ter o for the amounts)es are automaticaly indented whemvagr Date Account Titles and Explanation Debit Credit Dec. 31 To correct for the error of expensing installation costs on machinery acquired in January, 2017) (To record depreciation on machinery for 2018 based on a 20-year useful life) Click if you would like to Show Work for this question: Qpen Show Work

Explanation / Answer

Journal Entries

date

explanation

debit

credit

31-Dec

machinery

6000

accumulated depreciation

600

retained earnings

5400

31-Dec

depreciation expense

1620

accumulated depreciation

1620

total depreciation accumulated at dec 31 2017

30000/10

3000

book value of machine at year end 2018

(30000+6000)

36000

accumulated depreciation charged in year 1

(3000+600)

3600

Book value in 2018

32400

revised life of machinery (years)

20

annual depreciation

32400/20

1620

Journal Entries

date

explanation

debit

credit

31-Dec

machinery

6000

accumulated depreciation

600

retained earnings

5400

31-Dec

depreciation expense

1620

accumulated depreciation

1620

total depreciation accumulated at dec 31 2017

30000/10

3000

book value of machine at year end 2018

(30000+6000)

36000

accumulated depreciation charged in year 1

(3000+600)

3600

Book value in 2018

32400

revised life of machinery (years)

20

annual depreciation

32400/20

1620

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