Mercury Incorporated purchased equipment in 2022 at a cost of $110,000. The equipment was expected to produce 380,000 units over the next five years and have a residual value of $34,000. The equipment was sold for $63,400 part way through 2024. Actual production in each year was: 2022 = 54,000 units; 2023 = 86,000 units; 2024 = 43,000 units. Mercury uses units-of-production depreciation, and all depreciation has been recorded through the disposal date. Required: Calculate the gain or loss on the sale. Prepare the journal entry to record the sale. Assuming that the equipment was instead sold for $84,400, calculate the gain or loss on the sale. Prepare the journal entry to record the sale in requirement 3.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Mercury Incorporated purchased equipment in 2022 at a cost of $110,000. The equipment was expected to produce 380,000 units over the next five years and have a residual value of $34,000. The equipment was sold for $63,400 part way through 2024. Actual production in each year was: 2022 = 54,000 units; 2023 = 86,000 units; 2024 = 43,000 units. Mercury uses units-of-production depreciation, and all depreciation has been recorded through the disposal date.

Required:

  1. Calculate the gain or loss on the sale.
  2. Prepare the journal entry to record the sale.
  3. Assuming that the equipment was instead sold for $84,400, calculate the gain or loss on the sale.
  4. Prepare the journal entry to record the sale in requirement 3.
 
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