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Problem 9-2A Compare Three Depreciation Methods
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Breyer Company purchased packaging equipment on January 3, 2010, for $101,250. The equipment was expected to have a useful life of three years, or 25,000 operating hours, and a residual value of $7,500. The equipment was used for 9,500 hours during 2010, 8,400 hours in 2011, and 7,100 hours in 2012.
Instructions:
1. Determine the amount of depreciation expense for the years ended December 31, 2010, 2011, and 2012, by the Straight-Line Method, the Units-of-Production Method, and the Double-Declining-Balance Method. Also determine the total depreciation expense for the three years by each method.
Depreciation ExpenseYearStraight-Line MethodUnits-of-Production MethodDouble-Declining-Balance Method 2010$ [removed]Total stockholders’ equity [removed] |
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Problem 9-2A
Compare Three Depreciation Methods
Breyer Company purchased packaging equipment on January 3, 2010, for $101,250. The equipment was expected to have a useful life of three years, or 25,000 operating hours, and a residual value of $7,500. The equipment was used for 9,500 hours during 2010, 8,400 hours in 2011, and 7,100 hours in 2012.
Instructions:
1. Determine the amount of depreciation expense for the years ended December 31, 2010, 2011, and 2012, by the Straight-Line Method, the Units-of-Production Method, and the Double-Declining-Balance Method. Also determine the total depreciation expense for the three years by each method.
Depreciation Expense
Year
Straight-Line Method
Units-of-Production Method
Double-Declining-Balance Method
2010
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$
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$
$
2011
$
$
$
2012
$
$
$
Total
$
$
$
2. What method yields the highest depreciation expense for 2010?
The input in the box below will not be graded, but may be reviewed and considered by your instructor.
3. What method yields the most depreciation over the three–year life of the equipment?
The input in the box below will not be graded, but may be reviewed and considered by your instructor.
Problem 9-5A
Transactions for Fixed Assets, Including Sale
The following transactions, adjusting entries, and closing entries were completed by D. Hurd Furniture Co. during a three-year period. All are related to the use of delivery equipment. The double-declining-balance method of depreciation is used.
Instructions:
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Journalize the transactions and the adjusting entries. If an amount box does not require an entry, leave it blank or enter “0”.
2010 Jan. 9
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Mar. 17
De
c.
31
2011 Jan. 2
Aug. 1 Deprec.
Aug. 1 Sale
Sept. 23
Dec. 31
2012 July 1
Oct. 2 Deprec.
Oct. 2 Sale
Dec. 31
Problem 9-6A
Amortization and Depletion Entries
Data related to the acquisition of timber rights and intangible assets during the current year ended December 31 are as follows:
a.
Timber rights on a tract of land were purchased for $864,000 on July 10. The stand of timber is estimated at 3,600,000 board feet. During the current year, 1,500,000 board feet of timber were cut and sold.
b.
On December 31, the company determined that $4,000,000 of goodwill was impaired.
c. Governmental and legal costs of $1,170,000 were incurred on April 10 in obtaining a patent with an estimated economic life of 12 years. Amortization is to be for three-fourths of a year.
Instructions:
1. Determine the amount of the amortization, depletion, or impairment for the current year for each of the foregoing items. Do not round your intermediate calculations but round your final answers to the nearest dollar.
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Item
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Impairment, Amortization or Depletion Expense
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a.
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$
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b.
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$
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c.
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$
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2. Journalize the adjusting entries required to record the amortization, depletion, or impairment for each item.
a
b.
c.
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Exercise 10-10
Summary Payroll Data
In the following summary of data for a payroll period, some amounts have been intentionally omitted:
a. Calculate the amounts omitted in lines
(1)
,
(3)
,
(8)
, and
(12)
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b. Journalize the entry to record the payroll accrual. If an amount box does not require an entry, leave it blank or enter “0”.
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c. Journalize the entry to record the payment of the payroll.
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Problem 10-1A
Liability Transactions
The following items were selected from among the transactions completed by Isis Co. during the current year:
1. Journalize the transactions. For a compound transaction, if an amount box does not require an entry, leave it blank. Assume a 360-day year.
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Date
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Account
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Debit
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Credit
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Feb. 15
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Mar. 17
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May 1
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June 15
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July 21
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Aug. 14
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Sept. 13
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Sept. 19
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Dec. 1
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Dec. 12
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Dec. 31
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2. Journalize the adjusting entry for each of the following accrued expenses at the end of the current year: (a) product warranty cost, $26,240; (b) interest on the nine remaining notes owed to Challenger Co.
Item
Account
Debit
Credit
a.
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Problem 8-2A
Aging of Receivables; Estimating Allowance for Doubtful Accounts
Angler’s Dream Company supplies flies and fishing gear to sporting goods stores and outfitters throughout the western United States. The accounts receivable clerk for Angler’s Dream prepared the following partially completed aging of receivables schedule as of the end of business on December 31, 2011:
The following accounts were unintentionally omitted from the aging schedule:
Angler’s Dream has a past history of uncollectible accounts by age category, as follows:
1. Determine the number of days past due for each of the preceding accounts. If an account is not past due, enter a zero.
Instructions:
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Customer
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Due Date
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Number of Days Past Due
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Antelope Sports & Flies
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June 21, 2011
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days
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Big Hole Flies
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Aug. 30, 2011
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days
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Charlie’s Fish Co.
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Sept. 8, 2011
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days
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Deschutes Sports
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Oct. 20, 2011
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days
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Green River Sports
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Nov. 7, 2011
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days
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Smith River Co.
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Nov. 28, 2011
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days
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Wild Trout Company
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Dec. 5, 2011
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days
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Wolfe Sports
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Jan. 7, 2012
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days
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2. Complete the aging of receivables schedule by adding the omitted accounts to the bottom of the schedule and updating the totals. If an amount box does not require an entry, leave it blank or enter “Zero”.
Aging of Receivables Schedule
December 31, 2011
Customer
Balance
Not Past Due
Days Past Due 1-30
Days Past Due 31-60
Days Past Due 61-90
Days Past Due 91-120
Days Past Due Over 120
AAA Fishery
20,000
20,000
Blue Ribbon Flies
7,500
Z Fish Co.
4,000
4,000
Subtotals
Ant. Sports and Flies
Big Hole Flies
Charlie’s Fish Co.
Deschutes Sports
Green River Sports
Smith River Co.
Wild Trout Company
Wolfe Sports
Totals
Percent uncollectible (%)
1 %
4 %
8 %
25 %
45 %
80 %
Estimate of uncollectible accounts
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3. Estimate the allowance for doubtful accounts, based on the aging of receivables schedule.
$
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4. Assume that the allowance for doubtful accounts for Angler’s Dream Company has a debit balance of $1,405 before adjustment on December 31, 2011. Journalize the adjusting entry for uncollectible accounts.
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5. Assume that the adjusting entry in (4) was inadvertently omitted, how would the omission affect the balance sheet and income statement?
The input in the box below will not be graded, but may be reviewed and considered by your instructor.
Problem 8-6A
Sales and Notes Receivable Transactions
The following were selected from among the transactions completed by Sorento Co. during the current year. Sorento Co. sells and installs home and business security systems.
Instructions:
Journalize the transactions. Assume 360 days in a year. If an amount box does not require an entry, leave it blank.
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Jan. 5
Feb. 4-sale
Feb. 4-cost
Feb. 13-sale
Feb. 13-cost
Mar. 6
Mar. 14
Apr. 5
May 5
May 13
July 12
Aug. 3
Sept. 7-sale
Sept. 7-cost
Sept. 17
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Problem 8-6A
Sales and Notes Receivable Transactions
The following were selected from among the transactions completed by Sorento Co. during the current year. Sorento Co. sells and installs home and business security systems.
Instructions:
Journalize the transactions. Assume 360 days in a year. If an amount box does not require an entry, leave it blank.
Hide
Jan. 5
Feb. 4-sale
Feb. 4-cost
Feb. 13-sale
Feb. 13-cost
Mar. 6
Mar. 14
Apr. 5
May 5
May 13
July 12
Aug. 3
Sept. 7-sale
Sept. 7-cost
Sept. 17
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Problem 11-1A
Dividends on Preferred and Common Stock
Love Theatre Inc. owns and operates movie theaters throughout New Mexico and Utah. Love Theatre has declared the following annual dividends over a six-year period: 2007, $16,000; 2008, $48,000; 2009, $65,000; 2010, $90,000; 2011, $115,000; and 2012, $140,000. During the entire period ending December 31 of each year, the outstanding stock of the company was composed of 25,000 shares of cumulative, 2% preferred stock, $80 par, and 100,000 shares of common stock, $4 par.
Instructions:
1. Calculate the total dividends and the per-share dividends declared on each class of stock for each of the six years. There were no dividends in arrears on January 1, 2007. Summarize the data in tabular form. If required, round your answers to two decimal places. If the amount is zero, please enter “0”.
Year
Total
Dividends
Preferred Dividends
Common Dividends
Total
Per Share
Total
Per Share
2007
$ 16,000
$
$
$
$
2008
48,000
2009
65,000
2010
90,000
2011
115,000
2012
140,000
$
$
2. Calculate the average annual dividend per share for each class of stock for the six-year period. If required, round your answers to two decimal places.
Average annual dividend for preferred:
$
per share
Average annual dividend for common:
$
per share
3. Assuming a market price per share of $128 for the preferred stock and $7.80 for the common stock, calculate the average annual percentage return on initial shareholders’ investment, based on the average annual dividend per share for preferred stock and for common stock.
Round your answers to two decimal places.
Preferred stock:
%
Common stock:
%
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Problem 11-4A
Entries for Selected Corporate Transactions
Tolbert Enterprises Inc. manufactures bathroom fixtures. The stockholders’ equity accounts of Tolbert Enterprises Inc., with balances on January 1, 2012, are as follows:
The following selected transactions occurred during the year:
1. The January 1 balances have been entered in T accounts for the stockholders’ equity accounts. Record the above transactions in the T accounts and provide the December 31 balance where appropriate.
Common Stock
Jan. 1 Bal.
4,000,000
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Dec. 31 Bal.
Paid-In Capital in Excess of Stated Value
Jan. 1 Bal.
750,000
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Dec. 31 Bal.
Retained Earnings
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Jan. 1 Bal.
9,150,000
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Dec. 31 Bal.
Treasury Stock
Jan. 1 Bal.
600,000
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Dec. 31 Bal.
Paid-In Capital from Sale of Treasury Stock
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Stock Dividends Distributable
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Stock Dividends
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Cash Dividends
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2. Journalize the entries to record the transactions. If an amount box does not require an entry, leave it blank or enter (“0”).
Jan. 4. Paid cash dividends of $0.13 per share on the common stock. The dividend had been properly recorded when declared on December 1 of the preceding fiscal year for $46,800.
Date
Account
Debit
Credit
Jan. 4
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Apr. 3. Issued 75,000 shares of common stock for $1,200,000.
Date
Account
Debit
Credit
Apr. 3
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June 6. Sold all of the treasury stock for $725,000.
Date
Account
Debit
Credit
June 6
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July 1. Declared a 4% stock dividend on common stock, to be capitalized at the market price of the stock, which is $18 per share.
Date
Account
Debit
Credit
July 1
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Aug. 15. Issued the certificates for the dividend declared on July 1.
Date
Account
Debit
Credit
Aug. 15
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Nov. 10. Purchased 25,000 shares of treasury stock for $500,000.
Date
Account
Debit
Credit
Nov. 10
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Dec. 27. Declared a $0.16-per-share dividend on common stock.
Date
Account
Debit
Credit
Dec. 27
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Dec. 31. Closed the credit balance of the income summary account, $950,000.
Date
Account
Debit
Credit
Dec. 31
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Dec. 31. Closed the two dividends accounts to Retained Earnings.
Date
Account
Debit
Credit
Dec. 31
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3. Prepare a retained earnings statement for the year ended December 31, 2012.
Tolbert Enterprises Inc.
Retained Earnings Statement
For the Year Ended December 31, 2012
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4. Prepare the Stockholders’ Equity section of the December 31, 2012, balance sheet.
Stockholders’ Equity
Paid-in-capital:
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Total paid-in capital
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Total
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Total stockholders’ equity
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