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Yoshi Company completed the following transactions and events involving its deli

ID: 2605887 • Letter: Y

Question

Yoshi Company completed the following transactions and events involving its delivery trucks.


2016


2017


2018


Required:

1-a. Calculate depreciation for year 2017.
1-b. Calculate book value and gain (loss) for sale of Truck on December, 2018.
1-c. Prepare journal entries to record these transactions and events.

Calculate depreciation for year 2017.

0

Prepare journal entries to record these transactions and events.

Jan. 1 Paid $25,015 cash plus $1,635 in sales tax for a new delivery truck estimated to have a five-year life and a $2,300 salvage value. Delivery truck costs are recorded in the Trucks account. Dec. 31 Recorded annual straight-line depreciation on the truck.

Explanation / Answer

1-a. depreciation for year 2017

Total cost = $26,650

Less accumulated depreciation (from 2016) = 4870

[($26,650 - $2,300) / 5 years]

Book value = 21780

Less : revised salvage value = $2,700

Remaining cost to be depreciated =19080

Years of life remaining = 3

Total depreciation for 2017 [$19080 / 3] = $6360

Note:- Years of life remaining :

Total estimated useful life changed to 4 years = 4

less: One year used in 2017 = 1

   Years of life remaining = 3

1-b Depreciation expense (for 2016) = 4870

Depreciation expense (for 2017) =$6360

  Depreciation expense (for 2018) = $6360

Accumulated depreciation 12/31/2018   = $17590

Book value of truck at 12/31/2018

  Total cost   =$26,650

Less: Accumulated depreciation =$17590

Book value 12/31/2018 = $9060

less: sale of truck = $5,400

loss for sale of Truck on December, 2018 = $3660

1-c.

Date General Journal Dr. Cr. 1 jan 2016 delivery truck $26,650 To cash $26,650 31 Dec 2016 Depreciation expense 4870 To Accumulated depreciation 4870 31 Dec 2017 Depreciation expense $6360 To Accumulated depreciation $6360 31 Dec 2018 Depreciation expense $6360 To Accumulated depreciation $6360 31 Dec 2018 Cash $5,400 Accumulated depreciation $17590 loss on sale of deliveryTrucks $3660 To delivery truck 26,650