onson Plc had acquired a machine on 1 January 2020 at a cost of £100,000  with an estimated useful economic life of ten years. The fair value of the machine  is £52,000 and the selling costs are £4,000. The expected future cash flows are  £10,000 per annum for the next five years. The current cost of capital is 10%.  An annuity factor for this rate over this period is 3.791. Required: Prepare extracts from the financial statement for the year-ended 31 December  2020. Show all your workings.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Tonson Plc had acquired a machine on 1 January 2020 at a cost of £100,000 
with an estimated useful economic life of ten years. The fair value of the machine 
is £52,000 and the selling costs are £4,000. The expected future cash flows are 
£10,000 per annum for the next five years. The current cost of capital is 10%. 
An annuity factor for this rate over this period is 3.791.
Required:
Prepare extracts from the financial statement for the year-ended 31 December 
2020. Show all your workings.

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