A delivery truck was purchased 4 years ago at a cost of P1,000,000. It had an estimated useful life of  10 years and estimated scrap value of P50,000. After 4 years, the old engine is replaced with a more powerful  one at a cost of P220,000. The replacement did not change the estimated scrap value but extended the life of  the delivery truck by 2 years. The old engine, whose allocated cost is P100,000 with no estimated scrap value  is sold for P40,000. 20. Give the entry to record the sale of the old engine. 21. Give the entry to record the replacement. 22. Give the entry to record depreciation for the 5th year.

FINANCIAL ACCOUNTING
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Author:Libby
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Chapter1: Financial Statements And Business Decisions
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A delivery truck was purchased 4 years ago at a cost of P1,000,000. It had an estimated useful life of 
10 years and estimated scrap value of P50,000. After 4 years, the old engine is replaced with a more powerful 
one at a cost of P220,000. The replacement did not change the estimated scrap value but extended the life of 
the delivery truck by 2 years. The old engine, whose allocated cost is P100,000 with no estimated scrap value 
is sold for P40,000.
20. Give the entry to record the sale of the old engine.
21. Give the entry to record the replacement.
22. Give the entry to record depreciation for the 5th year.

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Section 179 Deduction and Modified Accelerated Cost Recovery System (MACRS) Depreciation
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