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icenogo of th Purchases a new delivery van for $70.000. The sales taxes are $5.2

ID: 2595396 • Letter: I

Question

icenogo of th Purchases a new delivery van for $70.000. The sales taxes are $5.250 as the is company is painted on the side of the van for $1.400. The van's annual a t The van undergoes safety testing for $250. What does Schrock record b. $76,900 c. $75,250. d. $76,650. schrock $77of the new van? 28. All leases are classified as eiem leases earapital ease or o uren b. C, d. d. capital leases or long-term leases capital leases or operating leases operating leases or current leases, ong-term leases or current leases was purchased for $85,000 on January 1, 2016. Freight charges and there was a cost of $10,000 for building a foundation and installing the t t is estimated that the equipment will have a $15,000 salvage value at t amounted to $3,500 equ Decemts 5-year useful life. What is the amount of accumulated depreciation at 31, 2017, if the straight-line method of depreciation is used? a. $33,400. b. $16,700. c. $14,300. d. $28,600. estimated life of 12,000 hours. It is to be depreciated by units of activity. What is the amount of depreciation for the first full year, during which the equipment was used 3,000 hours? Equipment with a cost of $640,000 has an estimated salvage value of $60,000 and an a. $160,000 b. $175,000. c. $165,000. d. $145,000 1. A current liability is a debt that can reasonably be expected to be paid within one year, or the operating cycle. b. a. between 6 months and 18 months. out of currently recognized revenues. d. c. out of cash currently on hand. Which of the following most likely would be classified as a current liability? a. Dividends payable b. Bonds payable in 5 years c. Three-year notes payable d. Mortgage payable as a single payment in 10 years

Explanation / Answer

27. (a) $77040

Cost of new van

Purchase price $70000

Add: Sales tax $5250

Add: Painting $1400

Add: Annual license $140

Add: Safety Testing $250

=$77040

Answer is a.

*Annual licence fees are added to cost of van because this cost makes the asset ready to use.

28. (b) capital leases or operating leases.

All leases are classified as either capital leases or operating leases.

29. (a) $33400.

Cost of equipment

= Purchase price + Freight charges + installation cost

= 85000 + 3500 + 10000

= $98500

Depreciation each year using straight line method

= (Cost of equipment - salvage value)/ useful life

= (98500 - 15000)/5

= $16700

Total depreciation for 2016 and 2017

= 16700 * 2

= $ 33400

30. (d) $145000

Depreciation for first year

= [(Cost of asset - salvage value)/ estimated life] * life used

= [(640000 - 60000) / 12000 hours] * 3000 hours

= $145000

31. (a) within one year, or the operating cycle.

A current liability is a debt that can reasonably be expected to be paid within one year, or the operating cycle.

32. (a) Dividends payable

Dividends payable would be classified as a current liability.