(Learning Objectives 3, 4: Compute depreciation; record a gain or loss on disposal)On January 1, 2017, Worldwide Manufacturing purchased a machine for $810,000 that itexpected to have a useful life of four years. The company estimated that the residual value ofthe machine was $50,000. Worldwide Manufacturing used the machine for two years and soldit on January 1, 2019, for $350,000. As of December 31, 2018, the accumulated depreciation onthe machine was $380,000.1. Calculate the gain or loss on the sale of the machinery.2. Record the sale of the machine on January 1, 2019.

FINANCIAL ACCOUNTING
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Author:Libby
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Chapter1: Financial Statements And Business Decisions
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(Learning Objectives 3, 4: Compute depreciation; record a gain or loss on disposal)
On January 1, 2017, Worldwide Manufacturing purchased a machine for $810,000 that it
expected to have a useful life of four years. The company estimated that the residual value of
the machine was $50,000. Worldwide Manufacturing used the machine for two years and sold
it on January 1, 2019, for $350,000. As of December 31, 2018, the accumulated depreciation on
the machine was $380,000.
1. Calculate the gain or loss on the sale of the machinery.
2. Record the sale of the machine on January 1, 2019.

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