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Deferred Tax (Appendix) On January 1, 2014, Kunkel Corporation purchased an asse

ID: 2718760 • Letter: D

Question

Deferred Tax (Appendix)

On January 1, 2014, Kunkel Corporation purchased an asset for $43,100. Assume that this is the only asset owned by the corporation. Kunkel has decided to use the straight-line method to depreciate it. For tax purposes, it will be depreciated over three years. It will be depreciated over five years, however, for the financial statements provided to stockholders. Assume that Kunkel Corporation is subject to a 40% tax rate.

Calculate the balance to be reflected in the Deferred Tax account for Kunkel Corporation for each year 2014 through 2018. If your answer is zero, enter "0". If required, round all calculations to the nearest dollar.

Year Deferred Tax Ending Account Balance Balance is... 2014 $ - Select your answer -Credit Debit Neither 2015 $ - Select your answer -Credit Debit Neither 2016 $ - Select your answer -Credit Debit Neither 2017 $ - Select your answer -Credit Debit Neither 2018 $ - Select your answer -Credit Debit Neither

Explanation / Answer

KUNKEL CORPORATION Deferred Tax Over Time YEAR Financial reporting Dep Tax reporting Dep Depreciation Difference Deferred Tax Expense Accumulated Depreciation Difference Deferred Tax Liability Amount in $ Amount in $ Amount in $ Amount in $ Amount in $ Amount in $ 2014              8,620.00 14367.00             5,747.00              2,299         5,747.00              2,299 2015              8,620.00 14367.00             5,747.00              2,299       11,494.00              4,598 2016              8,620.00 14366.00             5,746.00              2,298       17,240.00              6,896 2017              8,620.00 0.00           (8,620.00)            (3,448)         8,620.00              3,448 2018              8,620.00 0.00           (8,620.00)            (3,448)                      -                       -   Total            43,100.00 43100.00                          -                       -                        -                       -   Note: Deferred Tax Liability always had a credit Balnce

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