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Prepare Journal entries for the following transactions (show any dal culation be

ID: 2373129 • Letter: P

Question

Prepare Journal entries for the following transactions (show any dal culation below)Explanations are not equired. Rond entries to the nearestdollar,if necessary .<?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" />

2012 Jan 1 purchased a building for $84000 cash ,$400 residual value,20-year expected life. Double %u2013declining balance depreciation.

May 1 purchased equipment for $2500 cash, $3000 residual value, 10-year expected life, straight- line depreciation.

DEC 31 recorded depreciation on the building

Dec 31 recorded depreciation on the equipment.

2013 June 30 SOLD THE EQUIPMENT FOR $ 21000 cash.(record depreciation to date for 2013 before selling equipment)

Dec 31 recorded depreciation on the building.

    

Explanation / Answer

jan 1


building debit 84000


cash credit 84000


May 1


equipment debit 25000


cash credit 25000


DEC 31


Depriciation expense debit 8400


Accumalated depriciation building credit 8400


Depriciation expense debit 1467


Accumalated depriciation building credit 1467


Jun 30


Depriciation expense debit 1100


accumulated depriciation-equipment credit 1100


cash debit 21000


accumulated depriciation-equipment debit 2567


loss on sale on equipment debit 1433


equipment credit 25000



DEC 31


depriciation expense debit 7560


accumulated depriciation-building credit 7560