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Anson Company had the following machinery acquisitions during the year: 1. Acquired a machine with an invoice price of P3,000,000 subject to a cash discount

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Anson Company had the following machinery acquisitions during the year: 1. Acquired a machine with an invoice price of P3,000,000 subject to a cash discount of 10%, which was not taken. The entity incurred a cost of P50,000 in removing the old machine before installing the new one. Machine supplies were acquired at the cost of P150,000 2. During the early part of the current year, the entity purchased a machine for P500,000 down and four monthly installments of P1,250,000. The cash price of the machine was P4,700,000. 3. At the beginning of the current year, the entity purchased a machine for P2,000,000 in exchange for a noninterest-bearing note requiring payments of P500,000. The first payment was made at the end of the current year. The implicit rate of interest for this note at the date of issuance was 10%. The present value of an ordinary annuity of 1 at 10% is 3.17 for four periods. The present value of an annuity of 1 in advance at 10% is 3.49 for four periods. 4. At the beginning of the current year, the entity acquired a machine by issuing a four-year, noninterest-bearing note for P2,000,000. The entity has an implicit 10% interest for the type of note. The present value of 1 at 10% for four years is 0.68. Compute the value of Machinery on: Scenario 1: [a] Scenario 2: [b] Scenario 3: [c] Scenario 4: [d] Cherish Company had the following transactions: 1. Exchanged a car from inventory for a computer to be used as a long-term asset. 2. Exchanged an old packaging machine which cost P240,000 and was 50% depreciated, for a new machine and paid a cash difference of P30,000. The fair value of the old packaging machine is determined to be P110,000, and the list price of the new machine is P150,000. 3. Exchanged old equipment costing P3,000,00 with accumulated depreciation of P1,800,000 and fair value of P1,000,000 for another used equipment with a fair value of P1,200,000. The exchange is nonmonetary. Compute the value of PPE on: Scenario 1: [a] Scenario 2: [b] Scenario 3: [c] Lecherous Company traded used equipment for a newer model with a dealer. Compute the amount recorded under Equipment

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