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ACCTCy 3326 Glendening Quiz 5 Fall 2017 MAPLE Company and OAK, Inc. engage in a

ID: 2577850 • Letter: A

Question

ACCTCy 3326 Glendening Quiz 5 Fall 2017 MAPLE Company and OAK, Inc. engage in a nonmonetary exchange. MAPLE gives OAK a building with a fair value of $500,000 (the building's original cost and accumulated depreciation is $1,200,000 and $800,000, respectively). OAK gives MAPLE a building with an original cost of $700,000 and accumulated depreciation of $350,000. In addition to exchanging the buildings, MAPLE gives OAK $5,000 cash and a piece of equipment with a fair value of $15,000 (original cost to MAPLE is $20,000; accumulated depreciation is $10,000). 3. a. Prepare the journal entry to record the exchange for MAPLE. (2 points) b. Prepare the journal entry to record the exchange for OAK. (2 points) 4

Explanation / Answer

a. In the books of MAPLE

• Accumulated Depreciation for Building Dr. $800000

To Building $800000

• Accumulated Depreciation for Equipment Dr. $10000

To Equipment $10000

• Building from OAK Dr. $350000

Loss on Exchange Dr. $65000 (balancing figure )

To Building $400000

To Equipment $10000

To Cash $5000

If you want to make a combined entry, the entry should be as follows :

Building from Oak Dr. $350000

Accumulated Depreciation for Building Dr. $800000

Accumulated Depreciation for Equipment Dr. $10000

Loss on Exchange Dr. $65000

To Building $1200000

To Cash $5000

To Equipment $20000

b. In the books of OAK

• Accumulated Depreciation for Building Dr. $350000

To Building $350000

• Building from Maple Dr. $500000

Cash Account Dr. $5000

Equipment Dr. $15000

To Building $350000

To Gain on Exchange $170000

If you want to make a combined entry, the entry should be as follows:

Building from Maple Dr. $500000

Cash Dr. $5000

Equipment Dr. $15000

Accumulated Depreciation for Building Dr. $350000

To Building $700000

To Gain on Exchange $170000

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