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Equipment was acquired at the beginning of the year at a cost of $76,200. The eq

ID: 2579794 • Letter: E

Question

Equipment was acquired at the beginning of the year at a cost of $76,200. The equipment was depreciated using the straight-line method based on an estimated useful life of six year and an estimated residual value of $7,500. What is the depreciation expense for the fist year. Assuming the equipment was sold at the end of the year did $57,600 determine the gain or loss on the sale of the equipment. Equipment was acquired at the beginning of the year at a cost of $76,200. The equipment was depreciated using the straight-line method based on an estimated useful life of six year and an estimated residual value of $7,500. What is the depreciation expense for the fist year. Assuming the equipment was sold at the end of the year did $57,600 determine the gain or loss on the sale of the equipment.

Explanation / Answer

1. Depriciation =(cost -residual value)/useful life

Depreciation expense for first year=($76,200-$7500)/6

=$11,450

2. Adjusted at the end of first year =$76,200-$11450

=$64,750

Gain(loss) on sale of equipment =sales price- adjusted cost at time of sale

=$57,600-64,750

=(7,150)

Loss of $7,150