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Equipment was acquired at the beginning of the useful life of 6 years and an est

ID: 2595527 • Letter: E

Question

Equipment was acquired at the beginning of the useful life of 6 years and an estimated residual value of $7,920. year at a cost of $76,140. The equipment was depreciated using the straight-line method based upon an estimated a. What was the depreciation expense for the first year? b. Assuming the equipment was sold at the end of the second year for $57,700, determine the gain or loss on sale of the equipment. c. Journalize the entry to record the sale. If an amount box does not require an entry, leave it blank or enter "o. KC Accounts Payable Cash Gain on Sale of Equipment Loss on Sale of Equipment Previous Next All work saved

Explanation / Answer

A.

Depreciation per year = (Cost – Salvage Value) / Useful life

= (76,140 – 7,920) / 6

Depreciation per year = $11,370

Depreciation per year = $11,370

B.

Book value at the end of Second year = Cost – Total depreciation for 2 years

= 76,140 – (11,370*2)

= $53,400

Profit on sale = Sale price – Book Value

= $57,700 – 53,400

Profit on sale = $4,300

C.

Cash (Dr.) 57,700

Acc. depreciation (Dr.) 22,740(11,370*2)

Equipment (Cr.) 76,140

Gain on sale of Equipment (Cr.) 4,300