Erase Ltd adopts the revaluation model for measuring equipment.   In the previous year’s revaluation (30 June 2021), equipment A was decreased by $5,000 to bring it to a fair value of $80,000. Equipment A had a remaining useful life of 5 years and a residual value of $2,000 after this revaluation.   On 30 June 2022, and prior to recording depreciation for the year, Erase Ltd obtained a fair value for equipment A at $75,000.   The company uses straight-line depreciation, the reporting period ends 30 June, and the tax rate is 30%.   Required:   Prepare all necessary journal entries for equipment A on 30 June 2022. Show all calculations.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Erase Ltd adopts the revaluation model for measuring equipment.

 

In the previous year’s revaluation (30 June 2021), equipment A was decreased by $5,000 to bring it to a fair value of $80,000. Equipment A had a remaining useful life of 5 years and a residual value of $2,000 after this revaluation.

 

On 30 June 2022, and prior to recording depreciation for the year, Erase Ltd obtained a fair value for equipment A at $75,000.

 

The company uses straight-line depreciation, the reporting period ends 30 June, and the tax rate is 30%.

 

Required:

 

Prepare all necessary journal entries for equipment A on 30 June 2022. Show all calculations.     

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