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Question

x-n Facebook . Log in or Sic Ac t2206 Registration D x- V. (9 unread)-mkenneh2 New Tab Search ? @ertomheducation.com/hmtpx Question 5 ( value 0.00 points Inwin, Inc, constructed a machine at a total cost of $48 million. Construction was completed at the end of 2012 and the machine was placed in service at the beginning of 2013 The machine was being depreciated over a 10-year life using the straight-ine method. The residual value is expected to be $2 million At the beginning of 2016, Irwin decided to change to the sum-of -the years-digits method gnorning income taxes, prepare the journal entry relating to the machine for 2016. (If no entry is requireed for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions rounded to 2 decimal places (i.e., 5,500,000 should be entered as 5.50)) Mew transaction list Journal entry worksheet Record the entry relating to the machine for 2016. Note: Enter debits before credits Event Debit Credit Record entry Clear entry View general journal General Jounal Dufficulty 1 Easy

Explanation / Answer

Journal Entries for the period 01/01/2016 to 31/12/2017

Working Note

(Book Value - Salvage Value) = Depreciable Cost

$48.00M - $2.00M = $46.00M

1st 3 years Straight Line Method

Year 1 - $48M /10Yr = 4.80

Year 2 - $48M /10Yr = 4.80

Year 3 - $48M /10Yr = 4.80

Total Depreciation given = 4.80+4.80+4.80

               = 14.40M

Change to sum of year depreciation ( 7 Years Remaining)

Cost of Equipment.................= $48M

Less: Depreciation to Date....= (14.40M)

Book Value.............................= $33.60M

(Book Value - Salvage Value) = Depreciable Cost

33.60 - 2.00 = 31.60

Serice Life Remaining.....= 7

Sum of Years...................= 7+6+5+4+3+2+1 = 28

Year 4 (7/28 x 31.60) = 7.90

Year 5 (6/15 x 31.60) = 12.64

If you have any doubt or clarification needed....Please let me know

Thank you!

Date Particulars Debit Credit 01/01/2013 Fixed Asset - Machine $    48.00              Construction in Progress $    48.00 (Machine construction got completed and being put into use) 31/12/2013 Depreciation Expense $       4.60              Accumulated Depreciationn $       4.60 (Depreciation Computed under straight line method) 31/12/2014 Depreciation Expense $       4.60              Accumulated Depreciation $       4.60 31/12/2015 Depreciation Expense $       4.60              Accumulated Depreciation $       4.60 31/12/2016 Depreciation Expense $       7.90              Accumulated Depreciation $       7.90 (Depreciation Computed under sum of year method) 31/12/2017 Depreciation Expense $    12.64              Accumulated Depreciation $    12.64