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Endblast Productions showed the following selected asset balances on December 31

ID: 2608232 • Letter: E

Question

Endblast Productions showed the following selected asset balances on December 31, 2017:

1Remaining estimated useful life is eight years with a residual value of $20,000; depreciated using the straight-line method to the nearest whole month.
2Total estimated useful life is 10 years with a residual value of $24,000; depreciated using the double-declining-balance method to the nearest whole month.

Required:
Prepare the entries for each of the following. (Round intermediate calculations to the nearest whole dollar.)

1. The land and building were sold on September 27, 2018, for $614,000 cash. (If no entry is required for a transaction, select "No journal entry required" in the first account field.)

1. Record the building depreciation for 2018.

2. Record the sale of land and building.

2. The equipment was sold on November 2, 2018, for $57,900 cash. (If no entry is required for a transaction, select "No journal entry required" in the first account field.)

1. Record the equipment depreciation for 2018.

2. Record the sale of equipment.

     Land $ 440,800   Building 570,400   Accumulated depreciation, building1 411,200   Equipment 193,200   Accumulated depreciation, equipment2 84,000

Explanation / Answer

workings:

1 Account Debit Credit 1 Depreciation expense building           13,050 Accumulated depreciation building      13,050 2 Accumulated depreciation building        4,24,250 Cash        6,14,000 Land 4,40,800 Building 5,70,400 Gain on sale of land and building      27,050 2 1 Depreciation expense equipment             7,100 Accumulated depreciation equipment        7,100 2 Accumulated depreciation equipment           91,100 Cash           57,900 Land              -   Equipment 1,93,200 Loss on sale of equipment           44,200              -