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CAPITAL ASSETS Use the following information to answer the next four multiple choice questions. Christmas Company is a publicly traded manufacturer of Christmas chocolates which

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CAPITAL ASSETS Use the following information to answer the next four multiple choice questions. Christmas Company is a publicly traded manufacturer of Christmas chocolates which has been in operation for the past 5 years. During the year. Christmas Company purchased the following assets using a variety of financing alternatives. Christmas Company follows IFRS and has a December 31st year-end. Asset 1 Christmas Company obtained a new photocopier worth $215,000 in exchange for 9.000 common shares. At that time, the common shares of Christmas Company were trading on the stock market for $25 each. Asset 2 On September 1, 2020 Christmas Company purchased new equipment for $500,000. The company plans on using the equipment for 10 years. During that time, it is expected the equipment will be used for a total of 30,000 machine hours. At the end of 10 years. It is estimated that the equipment will be sold for $50,000. During 2020. the equipment was used for a total of 4.500 machine hours. Assets 3 & 4 Land and building were acquired for a lump sum price of $1,500,000 which was paid in cash. At the time of acquisition, the land was appraised at $612,500 and the building was appraised at $1.137.500. The journal entry recording the purchase of Asset1 (the new photocopier will involve Select one a. Debit to the Asset's cost account for $225,000 b. Debit to the Asset's cost account for $215,000 c. Credit to Common Shares for $225,000 d. Both (a) and (c) e. Both (b) and (c) Clear my choice Assume Christmas Company has chosen to use the Activity Method to depreciate Asset 2. The depreciation rate for Asset 2 is: Select one: O a. $45,000 per year O b. $50,000 per year OC. $15.00 per machine hour O d. $16.67 per machine hour e. None of the above. The total depreciation expense to be recorded for Asset 2 in 2020 based on the Activity Method of depreciation is: Select one a $22,500 b. $25,000 C. $45.000 d. $67,500 e. $75,000 Which of the following statements about the acquisition of Assets 3 & 4 are true: Select one: a The purchase is a lump sum (basket) purchase O b. The land and building will be valued at 35% and 65% of the total consideration provided to the seller. O c. The land and building will be recorded at their current fair market values. O d. The transaction will result in a gain on acquisition being recorded in the income statement for $250,000. e. Both (a) and (b)

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