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Beaver Construction purchases new equipment for $33,000 cash on April 1, 2012. A

ID: 2703456 • Letter: B

Question

Beaver Construction purchases new equipment for $33,000 cash on April 1, 2012. At the time of purchase, the equipment is expected to be used in operations for five years (60 months) and have no resale or scrap value at the end. Beaver depreciates equipment evenly over the 60 months ($550/month).

Beaver Construction purchases new equipment for $33,000 cash on April 1, 2012. At the time of purchase, the equipment is expected to be used in operations for five years (60 months) and have no resale or scrap value at the end. Beaver depreciates equipment evenly over the 60 months ($550/month).

Explanation / Answer

depreciation on december 31,2012=33000/5=6600*(9/12)=4950

Journal

Depreciation Dr. 4950

Equipment Cr. 4950