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b) The machine was sold on December 31, 2016 for $43,000. (no adj. entries or ac

ID: 2593061 • Letter: B

Question

b) The machine was sold on December 31, 2016 for $43,000. (no adj. entries or accruals had been made) Using Straight Line Depreciation Record the journal entry(ies) for disposal of the machine on Dec 31, 2016 Using Declining Balance Depreciation Record the journal entry for disposal of the machine on Dec 31, 2016 Question 5 For each of the following transactions, indicate the effect on shareholders' equity. Use I to indicate an increase, D to indicate a decrease, or NE for no effect. 1. 2. 3. 4. 5. Sale of goods for cash Payment of operating expenses Sale of goods on credit Payment of dividends previously declared Payment of accounts payable Question 6 following data was taken from the books as at December 31, 2008 of Kingbro Inc: he $12.000 Common shares $25,000

Explanation / Answer

Answer :- Payment of dividends previously declared has no effect on shareholder's equity as, when dividends are declared and approved by the member's at AGM an accounting entry is passed i.e.

Retained earnings Dr.

To Dividend Payable

hence shareholder's equity gets effected on the approval itself

When the same is paid then the entry is,

Dividend payable Dr.

To cash

Hence dividend payment has no effect on shareholder's Equity.