(Learning Objective 3: Adjust the accounts for depreciation) Suppose that on January 1Sunbeam Travel Company paid cash of $50,000 for equipment that is expected to remain usefulfor four years. At the end of four years, the equipment’s value is expected to be zero.1. Make journal entries to record (a) the purchase of the equipment on January 1 and (b) annualdepreciation on December 31. Include dates and explanations, and use the following accounts:Equipment, Accumulated Depreciation—Equipment, and Depreciation Expense—Equipment.2. Post to the accounts and show their balances at December 31.3. What is the equipment’s book value at December 31?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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(Learning Objective 3: Adjust the accounts for depreciation) Suppose that on January 1
Sunbeam Travel Company paid cash of $50,000 for equipment that is expected to remain useful
for four years. At the end of four years, the equipment’s value is expected to be zero.
1. Make journal entries to record (a) the purchase of the equipment on January 1 and (b) annual
depreciation on December 31. Include dates and explanations, and use the following accounts:
Equipment, Accumulated Depreciation—Equipment, and Depreciation Expense—Equipment.
2. Post to the accounts and show their balances at December 31.
3. What is the equipment’s book value at December 31?

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