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Calaveras Tire exchanged equipment for two pickup trucks. The book value and fai

ID: 2423137 • Letter: C

Question

Calaveras Tire exchanged equipment for two pickup trucks. The book value and fair value of the equipment were $20,000 (original cost of $65,000 less accumulated depreciation of $45,000) and $17,000, respectively. To equalize fair values, Calaveras paid $8,000 in cash. Assume the exchange has commercial substance.

How much gain or loss will the company recognize on the exchange?

Calaveras Tire exchanged equipment for two pickup trucks. The book value and fair value of the equipment were $20,000 (original cost of $65,000 less accumulated depreciation of $45,000) and $17,000, respectively. To equalize fair values, Calaveras paid $8,000 in cash. Assume the exchange has commercial substance.

Explanation / Answer

Fair Value of the pickup trucks   = $17,000 +$8,000

                                                       = $25,000

Loss                                             = $20,000 -$17,000

                                                     =$3,000

journal entry

Fair Value of the pickup trucks   = $17,000 +$8,000

                                                       = $25,000

Loss                                             = $20,000 -$17,000

                                                     =$3,000