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#1 Prepare a depreciation schdue for the assets in the following transactions us

ID: 2751789 • Letter: #

Question

#1 Prepare a depreciation schdue for the assets in the following transactions using the straight line method of depreciation:

A: Flash Enterprises purchased 3 new delivery trucks at a cost of $45,000 each. Each truck as an estimated useful life of 5 years.

B: Flash neede a new forklift to be used in warehouse operations at a cost of $12,500. The old forklift was traded in for $1,500.

#2 Analzye the results.

A: Flash has an opportunity to sell one of the trucks fro Question 1(a) above after 3 years for a price of $15,000. Should they accept the offer? Why or Why Not?

B: The used forklift from question 1(b) above had an orginal cost of $10,000 and a book value of 500 at the time of trade in. Calculate any gain or loss an show the appropriate journal entry.

Explanation / Answer

For forklift the adjusted basis for depreciation would be 12500 - 1500 = 11000

Now divide the adjusted basis with the number of years or life of the assets to get the depreciation per year.

For 3 trucks For 1 truck Purchases $    135,000 $ 45,000 Depreciation for year 1 $      27,000 $    9,000 Depreciation for year 2 $      27,000 $    9,000 Depreciation for year 3 $      27,000 $    9,000 Depreciation for year 4 $      27,000 $    9,000 Depreciation for year 5 $      27,000 $    9,000 a) Purchase price $      45,000 Accumulated depreciation after 3 years $      27,000 Book value at end of 3 years $      18,000 Sales price $      15,000 Loss on sale of truck $       (3,000) Should reject the sales as there is loss on the sales b) Book value at the time of sales $           500 Sales price $        1,500 Gain on sales of forklift $        1,000 Journal entry Cash $        1,500 Accumulated depreciation $        9,500              Gain on asset disposal $    1,000              Forklift $ 10,000