The General Meeting of shareholders decides on the dissolution and liquidation of the company and approves the initial liquidation balance sheet. In the company, A holds 60% and B holds 40% Assets  Plots of land: €30,000 Machinery: €90,000 -Accumulated depreciation: -€50,000 Net value of machinery: €40,000 Customers: €87,000 Cash available: €273,000 Total assets: €430,000 Liabilities Share capital: €120,000 Statutory reserve: €15,000 Suppliers: €70,000 Tax liabilities: €60,000 Social security organizations: €165,000 Total liabilities: €430,000 The liquidator performed the following actions: From the customers, €27,000 concerns companies that have gone bankrupt without the possibility of collecting the receivables, while the remaining amount is collected normally. The plots of land are sold for €35,000. The machinery is sold for €100,000. All liabilities are paid in full. The remaining amount is distributed to the shareholders. Required: Journal entries

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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The General Meeting of shareholders decides on the dissolution and liquidation of the company and approves the initial liquidation balance sheet. In the company, A holds 60% and B holds 40%

Assets 

  • Plots of land: €30,000
  • Machinery: €90,000
  • -Accumulated depreciation: -€50,000
  • Net value of machinery: €40,000
  • Customers: €87,000
  • Cash available: €273,000
  • Total assets: €430,000

Liabilities

  • Share capital: €120,000
  • Statutory reserve: €15,000
  • Suppliers: €70,000
  • Tax liabilities: €60,000
  • Social security organizations: €165,000
  • Total liabilities: €430,000

The liquidator performed the following actions:

  1. From the customers, €27,000 concerns companies that have gone bankrupt without the possibility of collecting the receivables, while the remaining amount is collected normally.
  2. The plots of land are sold for €35,000.
  3. The machinery is sold for €100,000.
  4. All liabilities are paid in full.
  5. The remaining amount is distributed to the shareholders.

Required:

Journal entries 

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