ACC 422 NERD Successful Learning / acc422nerd.com ACC 422 NERD Successful Learning / acc422nerd.com | Page 47

borrowing, and the dealership has an incremental borrowing rate of 8%. 3. Truck #3 has a list price of $33,440. It is acquired in exchange for a computer system that Whispering carries in inventory. The computer system cost $25,080 and is normally sold by Whispering for $31,768. Whispering uses a perpetual inventory system. 4. Truck #4 has a list price of $29,260. It is acquired in exchange for 1,030 shares of common stock in Whispering Corporation. The stock has a par value per share of $10 and a market price of $13 per share. Prepare the appropriate journal entries for the above transactions for Whispering Corporation. Exercise 10-13 Presented below is information related to Pronghorn Company. 1. On July 6, Pronghorn Company acquired the plant assets of Doonesbury Company, which had discontinued operations. The appraised value of the property is: Land $419,000 Buildings 1,257,000 Equipment 838,000 Total $2,514,000 Pronghorn Company gave 12,500 shares of its $100 par value common stock in exchange. The stock had a market price of $205 per share on the date of the purchase of the property. 2. Pronghorn Company expended the following amounts in cash between July 6 and December 15, the date when it first occupied the building. (Prepare consolidated entry for all transactions below.) Repairs to building $114,890 Construction of bases for equipment to be installed later 141,980 Driveways and parking lots 124,400 Remodeling of office space in building, including new partitions and walls 147,440 Special assessment by city on land 17,540 3. On December 20, the company paid cash for equipment, $305,900, subject to a 2% cash discount, and freight on equipment of $10,100. Exercise 11-6 Sage Company purchased equipment for $231,080 on October 1, 2017. It is estimated that the equipment will have a useful life of 8 years and a salvage value of $13,080. Estimated production is 40,000 units and estimated working hours are 20,300. During 2017, Sage uses the equipment for 520 hours and the equipment produces 1,000 units. Compute depreciation expense under each of the following methods. Sage is on a calendar-year basis ending December 31. Exercise 11-15 Compute the depreciation charge on this equipment for 2012, for 2019, and the total charge for the period from 2013 to 2018, inclusive, under each of the six following assumptions with respect to partial periods. Your answer has been saved