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On April 1, 2017, La Presa Company sells some equipment for $18,000. The original cost was $50,000, the estimated salvage value was $8,000, and the expected useful life was 6 years. On December 31, 2016, the Accumulated Depreciation account had a balance of $29,400. How much is the gain or loss on the sale? A. $850 loss B. $2,600 lossC. $5,400 gain

User Locrizak
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Answer:

They had a loss of $850

Step-by-step explanation:

The expression for the depreciable cost is as follows;

depreciable cost=Acquisition cost-salvage value

where;

acquisition cost=$50,000

salvage value=$8,000

replacing;

depreciable cost=50,000-8,000=$42,000

depreciable cost=$42,000

The annual depreciation can be expressed as;

annual depreciation=depreciable cost/estimated life

where;

depreciable cost=$42,000

estimated life=6 years

replacing;

annual depreciation=42,000/6=7,000

annual depreciation=$7,000

depreciation between December 31, 2016 and April 1, 2017=(3/12)×7,000=$1,750

depreciation by April 1,2017=1,750+29,400=$31,150

Profit/loss=sale-book value by April 1,2017

book value by April 1, 2017=50,000-31,150=$18,850

Profit/loss=18,000-18,850=-$850

They had a loss of $850

User Dagw
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