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Exercise 11-11 Machinery purchased for $64,200 by Marin Co. in 2013 was original

ID: 2526331 • Letter: E

Question

Exercise 11-11 Machinery purchased for $64,200 by Marin Co. in 2013 was originally estimated to have a life of 8 years with a salvage value of $4,280 at the end of that time. Depreciation has been entered for 5 years on this basis. In 2018, it is determined that the total estimated life should be 10 years with a salvage value of $4,815 at the end of that time. Assume straight- line depreciation. Your answer is partially correct. Try again. Prepare the entry to correct the prior year's depreciation, if necessary. (If no entry is required, select "No entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Machinery 7757.5 Loss on Impairment 7757.5

Explanation / Answer

(a)Prepare the entry to correct the prior years’ depreciation, if necessary.

“ No Entry “ is required

(b)Prepare the entry to record depreciation for 2018

Dr     Depreciation Expense Equipment $4,387

Cr            Accumulated Depreciated Equipment $4,387

****Book Value = $64200 – [ ($64200-$4280) /8 * 5 ] = $26750

****Depreciation from 2018 = ($26750 - $4815) / 5 = $4387