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Tails Corporation purchased and installed electronic payment equipment at its dr

ID: 2555521 • Letter: T

Question

Tails Corporation purchased and installed electronic payment equipment at its drive-in restaurants in San Marcos, TX, at a cost of $59,400. The equipment has an estimated residual value of 2,700. The equipment is expected to process 262,000 payments over its three-year useful life. Per year, expected payment transactions are 62,880, year 1: 144,100, year 2, and 55,020, year 3 Required: Complete a depreciation schedule for each of the alternative methods. (Do not round intermediate ns.) 1. Straight-line. Statement Balance Sheet Year Cost Accumulated Book 2. Units-of-production. Balance Sheet Statement Year Cost Accumulated Depreciation Book Value Statement Balance Sheet Depreciation Expense Year Accumulated Depreciation Book Value Cost

Explanation / Answer

1) Straight line :

Depreciation per year = (59400-2700/3) = 18900

2) Unit of production

3) Double decline method

Income statement Balance Sheet Year Depreciation expense Cost Accumlated depreciation Book value At acquisition 59400 1 18900 59400 18900 40500 2 18900 59400 37800 21600 3 18900 59400 56700 2700