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Solution 1
Part A
    Date
    Journal titles
    Debit
    Credit
    
    
    
    
    Jan 1
    Accumulated depreciation
    95,000
    
    
     Equipment
    
    95,000
    
    
    
    
    June 30
    Depreciation expense
    5,000
    
    
    Accumulated depreciation
    
    5,000
    
    
    
    
    June 30
    Cash
    30,000
    
    
    Accumulated depreciation
    35,000
    
    
    Gain on disposal
    
    15,000
    
    Equipment
    
    50,000
    
    
    
    
    Dec 31
    Depreciation expense
    5600
    
    
    Accumulated depreciation
    
    5600
    
    
    
    
    Dec 31
    Accumulated depreciation
    25200
    
    
    Loss on disposal
    4800
    
    
     Equipment
    
    30000
PART B
1. Calculation of depreciation using straight line method
Depreciation for the Year 2019 = (60000-15000)/5
= $9,000
2. Calculation of book value of equipment at December 2020
Depreciation for the Year 2019 = (Cost-salvage value) *Units produced/Estimate production over useful life
= (60000-15000) *18000/120000
=$6750
Depreciation for the Year 2020 = 45000*28000/120000
= $10500
Book value as on December 2020 = $42,750
3. Calculation of accumulated depreciation using double declining method as on December 31, 2021
Double declining rate = 40%
1st year depreciation = 60000*40%
= $24,000
2nd year depreciation = 36000*40%
=14400
3rd year depreciation = 8640
Total accumulated depreciation = $ 47040
Solution 2
PART A
     
     
    Estimated % uncollectible
    Bad debt
    Cu
ent Account
    150000
    1%
    1500
    1-30 days
    18000
    3%
    540
    31-60 days
    22000
    6%
    1320
    61-90 days
    8000
    12%
    960
    over 90 days
    6000
    25%
    1500
    Total
     
     
    5820
    Date
    Journal titles
    Debit
    Credit
    a)
    
    
    
    Dec 31
    Bad debt expense
    5420
    
    
    Allowance for doubtful debt
    
    5420
    
    
    
    
    
    
    
    
    b)
    
    
    
    
    Bad debt expense
    6120
    
    
    Allowance for doubtful debt
    
    6120
    
    
    
    
    
    
    
    
    
    
    
    
PART B
    Ratios
     
     
     
     
     
     
     
    Receivable turnover ratio
    Sales
    415000
    5.320513
     
    Average accounts receivable
    78000
     
     
     
     
     
     
     
     
     
    Average collection period
    365
    365
    68.60241
     
    Receivable turnover ratio
    5.320512821
     
     
     
     
     
PART C
    
    No
    Description
    Debit
    Credit
    (a)
     Accounts Receivable
    $600,000
    
    
     Sales Revenue
    
    $600,000
    
    To record sales for the period
    
    
    
     Cash
    $570,000
    
    
     Accounts Receivable
    
    $570,000
    
    To record collections on accounts receivable
    
    
    (b)
     Allowance for Doubtful Accounts
    $5,000
    
    
     Accounts Receivable
    
    $5,000
    
    To record uncollectible...