Swann Company sold a delivery truck on April 1, 2016. Swann had acquired the truck on January 1, 2012, for $45,500. At acquisition, Swann had estimated that the truck would have an estimated life of 5 years and a residual value of $3,000. At December 31, 2015, the truck had a book value of $11,500. Required: 1. Prepare any necessary journal entries to record the sale of the truck, assuming it sold for: a. $11,125 b. $7,525 2. How should the gain or loss on disposal be reported on the income statement

Answers

Answer 1

Answer:

1.

Journal Entries

a.

Dr. Cash_________________$11,125

Dr. Accumulated Depreciation $36,125

Cr. Truck ________________ $45,500

Cr. Gain on Disposal ________$1,750

b.

Dr. Cash_________________$7,525

Dr. Loss on Disposal ________$1,850

Dr. Accumulated Depreciation $36,125

Cr. Truck ________________ $45,500

2.

a.

The gain is reported as a realized gain in the income statement after operating income for the period.

b.

The loss is reported as a realized loss in the income statement after operating income for the period.

Explanation:

1.

We need to calculate the depreciation for the 3 months of 2016.

Depreciation for the period = ( ( Initial cost -Residual Value ) / Useful life ) x Time Fraction = ( ( $45,500 -$3,000 ) / 5 ) x 3/12 = $2,125

Book Value on April 1, 2016 = Book Value on December 31, 2015 - Depreciation for 2016 = $11,500 - $2,125 = $9,375

Accumulated Depreciation = Initial cost - Book value = $45,500 - $9,375 = $36,125

Now compare The bok value o sale price to calculate the gain or losss

a.

Gain = Sale Value - Book value = $11,125 - $9,375 = $1,750

b.

Loss = Book Value - Sale value = $9,375 - $7,525 = $1,850

2.


Related Questions

In 2018 the NFL football team, the Carolina Panthers, have an owner accused of sexual harassment. The fans’ demand for team jerseys has dropped with the scandal this year. At about the same time the cost to manufacture the jerseys in China increased by 20%. Describe what the new equilibrium price and quantity is like compared with the prior year’s Panthers’ jersey market before the scandal and increased manufacturing costs?

Answers

Question Completion with Options:

1. The demand curve shifted to the right, the supply curve shifted to the left, the equilibrium price and quantity increased from 2017

2. Supply and demand curves have shifted to the left and the equilibrium quantity has decreased from 2017 but it is impossible to determine the effect on the equilibrium price.

3. The demand curve shifted to the left, the supply curve shifted to the right, the equilibrium price and quantity increased from 2017 Od.

4. Supply and demand curves have shifted to the left and the equilibrium price and quantity for Panthers' jersey market has decreased since 2017.

Answer:

This is how the new equilibrium price and quantity are like compared with the prior year’s Panthers’ jersey market before the scandal and increased manufacturing costs:

2. Supply and demand curves have shifted to the left and the equilibrium quantity has decreased from 2017 but it is impossible to determine the effect on the equilibrium price.

Explanation:

The scenario presents a decrease in supply of the jersey caused by the increase in the cost of production by 20%.  This is why supply shifted to the left.  Based on this factor, price is supposed to increase but this does not reflect on the data because the scandal also dampened demand.  No wonder demand also shifted to the left, resulting in further decrease.  These two leftward shifts caused the equilibrium quantity to decrease.  However, we cannot establish whether the price decreased as well because it is supposed to increase due to the increased production cost in China.

F brown lent us 4000 giving us the money by cheque​

Answers

Answer:

See below

Explanation:

This transaction is affecting the bank's balance and F brown accounts. It is increasing the bank balance( asset account) by 4000 and increasing accounts payable/F brown ( liabilities account) by 4000.

An increase in assets is debited while an increase in liabilities is credited.

The journal entry will be

Bank A/c Dr.  4000

F brown A/c           4000

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