On January 1, 2020, CullumberCorporation sold a building that cost $261,490 and that had accumulated depreciation of $102,790 on the date of sale. Cullumber received as consideration a $251,490 non-interest-bearing note due on January 1, 2023. There was no established exchange price for the building, and the note had no ready market. The prevailing rate of interest for a note of this type on January 1, 2020, was 6%. At what amount should the gain from the sale of the building be reported?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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On January 1, 2020, CullumberCorporation sold a building that cost $261,490 and that had accumulated depreciation of $102,790 on the date of sale. Cullumber received as consideration a $251,490 non-interest-bearing note due on January 1, 2023. There was no established exchange price for the building, and the note had no ready market. The prevailing rate of interest for a note of this type on January 1, 2020, was 6%. At what amount should the gain from the sale of the building be reported?

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