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Equipment acquired on January 6 at a cost of $375,000 has an estimated useful li

ID: 2566185 • Letter: E

Question

Equipment acquired on January 6 at a cost of $375,000 has an estimated useful life of 20 years and an estimated residual value of $25,000.

a. What was the annual amount of depreciation for the Years 1-3 using the straight-line method of depreciation?

b. What was the book value of the equipment on January 1 of Year 4?
$

c. Assuming that the equipment was sold on January 3 of Year 4 for $300,000, journalize the entry to record the sale. If an amount box does not require an entry, leave it blank.

d. Assuming that the equipment had been sold on January 3 of Year 4 for $325,000 instead of $300,000, journalize the entry to record the sale. If an amount box does not require an entry, leave it blank.

Year Depreciation Expense Year 1 $ Year 2 $ Year 3 $

Explanation / Answer

a)Depreciation=(cost-salvage value)/years

=(375000-25000)/20

=17500

Year 1=17500

Year 2=17500

Year 3=17500

b) Book value on year 4= 375000-(3*17500)=322500

c) There is loss and it is =322500-300000=22500

cash(db)300000

Accumulated depreciation (db) 52500

Loss on sale of asset (db) 22500

Asset(cr) 375000

d)Here there is gain and it is 325000-322500=2500

cash(db)325000

Accumulated depreciation (db) 52500

Gain on sale of asset (cr) 2500

Asset(cr) 375000