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st: Chapter 9 Test Time Remaining: 00:30:14 Subm is Question: 5 pts 120f 15(12 c

ID: 2561090 • Letter: S

Question

st: Chapter 9 Test Time Remaining: 00:30:14 Subm is Question: 5 pts 120f 15(12 complete) This Test: 53 pts po Wholesale Hardware Consultants purchased a building for $942,000 and depreciated it on a straight-ine basis over a 40-year period. The estimated residual value is $102,000. After using the building for 15 years, Wholesale realized that wear and tear on the building would wear it out before 40 ye and that the estimated residual value should be $86,000. Starting with the 16th year, Wholesale began depreciating the building over a revised total of 25 years using the new residual value. Jounalize depreciation expense on the building for years 15 and 16. (Record debits frst, then credits. Seled the explanation on the last line of the journal entry table.) Begin by journalizing the depreciation on the building for year 15 Accounts and Explanation Deblt Credit Now, journalize the depreciation on the building for year 16 Choose from any list or enter any number in the input fileids and then continue to the next question Activity Detal You have viewed this topio lag vis Dec 2017 11.23 PM FI es 0 2 4 6

Explanation / Answer

Original Depreciation Estimate

Depreciation = ( Cost - Salavage Value ) / Useful life of Asset

= $(942000-102000)/40year

= $21000 per year

Journal Entry for year 15

Date Accounts and Explanation Debit Credit
Depreciation A/c $21000
Accumulated Depreciation/ Provision for Depreceiation A/c $21000
(Being depreciation expemses provided for year 15)

Revised Depreciation from year 16 onwards

Depreciation = [ Cost - ( Total accumulated Depreciation + Revised Savage Value) ] / Revised Useful Life

= $ [ 942000 - { (15*21000) + 86000 } ] / 10 Years

= $54100 per year

Journal Entry for year 16

Date   Accounts and Explanation   Debit Credit
Depreciation A/c $54100
Accumulated Depreciation/ Provision for Depreceiation A/c $54100
(Being depreciation expemses provided for year 16)