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rate is 30%. What amounts should Dahl report as gain on exchange of the vans? Question 12 On July 1, 2004, Balt Co. exchanged a truck for 25 shares of Ace Corp.'s common stock. Assume commercial substance.On that date, the truck's carrying amount was $2,500, and its fair value was $3,000. Also, the book value of Ace's stock was $60 per share. On December 31, 2004, Ace had 250 shares of common stock outstanding and its book value per share was $50. What amount should Balt report in its December 31, 2004, balance sheet as investment in Ace? Question 13 On December 31, 2004, a building owned by Carr, Inc. was destroyed by fire. Carr paid $12,000 for removal and cleanup costs. The building had a book value of $250,000 and a fair value of $280,000 on December 31, 2004. What amount should Carr use to determine the gain or loss on this involuntary conversion? Question 14 On July 1, 2005, Glen Corp. leased a new machine from Ryan Corp. The lease contains the following information: No bargain purchase option is provided, and the machine reverts to Ryan when the lease expires. What amount should Glen record as a capitalized leased asset at inception of the lease? Question 15