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ID: 2562388 • Letter: N

Question

newconnect.mheducation.com mathlab LU NETFLIX hulu YouTube guitar tabs asos Pinterest blog life Tumbir facebook ect Chegg Study | Guided Solutions and Study Help | Chegg.com Yoshi Company Completed The Following Tran ms Saved Help Save& Exit Check m Required information The following information applies to the questions displayed below. In January 2017, Mitzu Co. pays $2.700,000 for a tract of land with two buildings on it.It plans to demolish Building 1 and build a new store in its place. Building 2 will be a company office; it is appraised at $579,500, with a useful life of 20 years and a $85,000 salvage value. A lighted parking lot near Building 1 has improvements (Land Improvements 1) valued at $518,500 that are expected to last another 17 years with no salvage value. Without the buildings and improvements, the tract of land is valued at $1,952,000. The company also incurs the following additional costs: Cost to demolish Building 1 Cost of additional land grading Cost to construct new building (Building 3), having a useful life of 25 $ 339,400 193,400 2,222,000 173,000 years and a $398,000 salvage value Cost of new land improvements (Land Improvements 2) near Building 2 having a 20-year useful life and no salvage value Prepare a single journal entry to record all the incurred costs assuming they are paid in cash on January 1,20172 View transaction list

Explanation / Answer

Solution:

Appraised value of assets:

=Land+building+land improvement

=$1,952,000+$579,500+$518,500

=$3,050,000

Cost allocated to each asset:

Land(1952,000/3,050,000)×2,700,000=$1,728,000

Building 2=(579500/3050,000)×2,700,000=$513,000

Land improvement 1=(518,500/3,050,000)×2,700,000=$459,000

Cost of Land=Allocated cost+cost to demolish building+cost of additional land grading

=$1,728,000+$339,400+$193,400

=$2,260,800

Date General journal Debit credit Jan 1 Land $2,260,800 Building 2 $513,000 Land improvement 1 $459,000 Land improvement 2 $173,000 Building 3 $2,222,000 Cash $5,627,800