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Book Value Total V. Joseph Compan y provided the following information on intangible assets: A patent was purchased from the Louis Company for $760,000 on

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Book Value Total V. Joseph Compan y provided the following information on intangible assets: A patent was purchased from the Louis Company for $760,000 on January 1, year 1. Jacob a. estimated the Louis' accounting records at a net book value of $360,000 when Louis sold it to Jacob. During year 3, a franchise was purchased from the Lotus Company for $540,000. The remaining useful life of the patent to be 10 years. The patent was carried on b. contractual life of the franchise is 10 years and Jacob records a full year of amortization in the year of purchase. c. Jacob incurred research and development costs in year 3 as follows: Materials and supplies Personnel Indirect costs $159,000 178,000 75,000 $412,000 Total Effective January 1, year 3, based on new events that have occurred, Jacob estimates that the remaining life of the patent purchased from Louis is only five more years. d. Required: Prepare the entries necessary for year 1 through year 3 to reflect the above information. 1. 2. Prepare a schedule showing the intangible asset section of Jacob' s December 31, year 3, balance sheet. IV. Lucas Company purchased a machine on January 1 of the current year for $750,000 with a five- year useful life and an estimated salvage value of $75,000 It was also estimated that the machine will produce 200,000 units of product during its life. It actually 30,000 units in year 1;40,000 units in 40,000 units in year 5 produced the following units: year 1, year 2; 50,000 units in year 3; 50,000 units in year a, and Required Prepare a table using the column headings below to compute depreciation for each of the five years for the machine under each depreciation method indicated below. Depreciation T-Accumulated-T-P - Depreciation reciable Book Value Total 0 Units of Production Mathed Actual Units Depreciation Depreciation Accumulated Book Value End of Year

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