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Pronghorn Corporation wishes to exchange a machine used in its operations. Prong

ID: 2573656 • Letter: P

Question

Pronghorn Corporation wishes to exchange a machine used in its operations. Pronghorn has received the following offers from other companies in the industry.


In addition, Pronghorn contacted Sandhill Corporation, a dealer in machines. To obtain a new machine, Pronghorn must pay $109,740 in addition to trading in its old machine.

Pronghorn

Stellar

Pearl

Martinez

Sandhill


For each of the four independent situations, prepare the journal entries to record the exchange on the books of each company. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

No.

Account Titles and Explanation

Debit

Credit

1.

Pronghorn Corporation

Stellar Company

2.

Pronghorn Corporation

Pearl Company

3.

Pronghorn Corporation

Martinez Company

4.

Pronghorn Corporation

Sandhill Company

1. Stellar Company offered to exchange a similar machine plus $27,140. (The exchange has commercial substance for both parties.) 2. Pearl Company offered to exchange a similar machine. (The exchange lacks commercial substance for both parties.) 3. Martinez Company offered to exchange a similar machine, but wanted $3,540 in addition to Pronghorn’s machine. (The exchange has commercial substance for both parties.)

Explanation / Answer

Working note:-

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Pronghorn Stellar Pearl Martinez Sandhill Machine Cost 188,800 141,600 179,360 188,800 153,400 Accumulated depreciation 70,800 53,100 83,780 88,500 0 Book Value 118,000 88,500 95,580 100,300 153,400 Fair value 108,560 81,420 108,560 112,100 218,300 Gain / (loss) (9,440) (7,080) 12,980 11,800 64,900