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Please answer the following questions in a word or excel 1. On August 1, 2019 Gillian’s Gems exchanged productive Assets with Tara’s Treasures with the following data related to the Assets: ...

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Please answer the following questions in a word or excel

1.On August 1, 2019 Gillian’s Gems exchanged productive Assets with Tara’s Treasures with the following data related to the Assets:

Gillian’sTara’s

Equipment cost$96,000$110,000

Accumulated Depreciation$40,000$47,000

Fair Value, Date Exchange$60,000$75,000

Cash Paid by Gillian$15,000

Cash Received by Tara$15,000

Required:

a.Assuming the above listed transaction has Commercial Substance, record the exchange for both Gillian’s Gems and Tara’s Treasures in accordance with GAAP.

b.Record the same entry, assuming the transaction lacks Commercial Substance.

2.Keira’s Kites has the following information pertaining to her Kite Inventory:

KITECostReplaceCostNRVNRV- Profit

A$20,000$20,500$21,000$16,000

B$50,000$51,000$49,500$41,000

C$44,000$45,500$46,250$37,000

D$32,000$29,900$38,300$30,700

Required:

a.Calculate theLower of Cost or Market Valueforeachitem of inventory and RECORD any adjusting Journal Entry required.

b.Calculate theLower of Cost or Market for the Total Inventoryand record any adjusting entry required.

**NRV=Net Realizable Value****

***NRV-Profit = Net Realizable Value – Normal Profit Margin***

3.Tara’s Treasures has a wide variety of classis Jewelry items.Recently, the company decided to value it’s inventory usingDollar-Value LIFO.You are provided with the following information regarding her Jewelry:

DateEnd of Year INV PricesPrice Index

Dec 31, 2017$80,000100%

Dec 31, 2018$111,300105%

Dec 31, 2019$108,000120%

Dec 31, 2020$128,700130%

Dec 31, 2021$147,000140%

Dec 31, 2022$174,000140%

Required:

Compute the ending Inventory for Tara’s Treasures for XXXXXXXXXXusing the Dollar Value LIFO Method

4.Melvin Corporation uses theCONVENTIONAL RETAIL METHODfor Financial Reporting.The company’s inventory record are summarized as follows:

DescriptionCostRetail

Beginning Inventory$700,000$1,015,000

Purchases$1,320,000$1,857,500

Additional Markups$72,000

Markup Cancellations$12,000

Markdowns$18,500

Markdown Cancellations$3,000

Sales$2,740,500

Required:

Estimates Melvin’s Ending Inventory using the Conventional Retail Method (Round percentages to two decimal places)

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Answered Same Day Aug 09, 2021

Solution

Khushboo answered on Aug 10 2021
150 Votes
Solution 1:
a) When the exchange has substantial substance then it should be accounted at fair value.
Journal Entries:
Gillian’s Jems
Calculation of new equipment
Cash paid: 15,000
Fair value of old equipment: 60,000
Cost of new equipment = $75,000
Gain on disposal:
Fair value of old equipment = 60,000
Less book value of equipment = 56,000
Gain on disposal = $4000
    Date
    Journal Titles
    Debit ($)
    Credit ($)
    
    
    
    
    
    Equipment
    75,000
    
    
    Accumulated depreciation-equipment
    40,000
    
    
     Equipment
    
    96,000
    
     Cash
    
    15,000
    
     Gain on disposal
    
    4,000
Tara’s Treasure
Net book value: $63,000
Cost of new equipment:
Fair value of equipment= 75,000
Less: cash received = 15,000
Cost of new equipment = 60,000
    Date
    Journal Titles
    Debit ($)
    Credit ($)
    
    
    
    
    
    New Equipment
    60,000
    
    
    Accumulated depreciation
    47,000
    
    
    Cash
    15,000
    
    
     Gain on disposal
    
    12,000
    
     Old equipment
    
    110,000
    
    (To record exchange of asset)
    
    
) Journal entries when exchange has no commercial substance:
Gillian’s Jems
Net book value: $56,000+ 15000 = 71,000
Amount received: $75,000 = $75,000
Gain on exchange = $4,000
Gain to be recognized = 4,000
    Date
    Journal Titles
    Debit ($)
    Credit ($)
    
    
    
    
    
    New...
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