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Equipment acquired on January 8 at a cost of $165,730 has an estimated useful li

ID: 2581532 • Letter: E

Question

Equipment acquired on January 8 at a cost of $165,730 has an estimated useful life of 17 years, has an estimated residual value of $8,650, and is depreciated by the straight-line method.

First Question

A. What was the book value of the equipment at December 31 the end of the fourth year?

Journal

B. Assuming that the equipment was sold on April 1 of the fifth year for $120,655, journalize the entries to record the following (Refer to the Chart of Accounts for exact wording of account titles. Round your answer to the nearest whole dollar.):

1. Depreciation for the three months until the sale date

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JOURNAL

ACCOUNTING EQUATION

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2

2. The sale of the equipment

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JOURNAL

ACCOUNTING EQUATION

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A. What was the book value of the equipment at December 31 the end of the fourth year? B. Assuming that the equipment was sold on April 1 of the fifth year for $120,655, journalize the entries to record (1) depreciation for the three months until the sale date and (2) the sale of the equipment. Refer to the Chart of Accounts for exact wording of account titles Round your answer to the nearest whole dollar.

Explanation / Answer

ans)

A) The book value of the equipment at December 31 the end of the fourth year:

Depreciation = 165730 - 8650 / 17 = 9240

Depreciation for 4 years = 9240 X 4 = 36960

Book value of equipment at the end of fourth year = 165730 - 36960 = 128770

B) Depreciation for 3 months untill the sale date:

Apr 1 Depreciation - Equipment 2310

Accumulated depreciation - equipment 2310

(9240 X 3/12 = 2310)

Sale of equipment:

Cash 120655

Accumulated depreciation - equipment 39270

( 36960 + 2310)   

Loss on sale of equipment 5805

Equipment 165730