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PART IV (continued) 10) On February 1, 20x1, Kennett Corporation purcha factory

ID: 2596776 • Letter: P

Question

PART IV (continued) 10) On February 1, 20x1, Kennett Corporation purcha factory site for $300,000. An old building on the prompleted on a parcel of land as a 20x1. Costs incurred urnew building, which was completed on November 1 lding, wiporty was demolished, and during this period are list d are listed below Demolition of old building Architect's fees $25,000 35,000 Legal fees for title investigation and purchase contract Construction costs 990,000 (Salvaged materials resulting from demolition were so Kennett should record the cost of the land and new a. $330,000 and $1,015,000 b. $315,000 and $1,030,000 C. $315,000 and $1,025,000 d. $320,000 and $1,025,000 building, respectively as 11) Howe Co.'s accounts payable balance at December 31, 20x1 was $1,200,000 before considering the following transactions: Goods were in transit from a vendor to Howe on December 31, 20x1. The on December 29, 20x1. The goods were received on January 4, 20x2. . Goods shipped to Howe, f.o.b. shipping point on December 20, 20x1, from a invoice price was $80,000, and the goods were shipped f.o.b. shipping point vendor were lost in transit. The invoice price was $50,000. On January 5, 20x2, Howe filed a $50,000 claim against the common carrier. In its December 31, 20x1 balance sheet, Howe should report accounts payable of a. $1,330,000. b. $1,280,000. c. $1,250,000. d. $1,200,000.

Explanation / Answer

10.

Answer = D

Cost of Land = Purchase price + Demolition of old building – Salvage of Material + Legal Fees

= 300,000 + 25,000 – 10,000 + 5,000

                                                       Cost of Land = $320,000         

Cost of Building = Construction cost + Architect’s fees

= 990,000 + 35,000

Cost of Building = 1,025,000

11.

Answer = A   

Accounts payable = Balance + Goods in transit + claimed with Common Carrier

= 1,200,000 + 80,000 + 50,000

Accounts payable = $1,330,000

Both the goods in transit and goods lost in transit but filed claim with carrier will be considered while calculating Trade payable.