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E9-17 (Supplement 98) Determining Financial Statement Effects of a Change in Estimate ILO 9-52] The toNowing inormation applies to the questions displayed below. waser Company

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E9-17 (Supplement 98) Determining Financial Statement Effects of a Change in Estimate ILO 9-52] The toNowing inormation applies to the questions displayed below. waser Company operates small manufacturing facility. Or, January 1, 20s, , asset account for she co parry shdwind he olwing balances Equipmen Accunulaed Copreciatienining ef year) 132s0 250 000 Duing the frst weak of Jaruary 2015, he folewing xdres wire incurned for pis and 2750 The equpment & beng depreciated on a aig-ne bass tove an estimatind Ife of 20 yeorswih $ amabed vle. The nal acccuring peried erds on Decomber 3t 000 E9-17 Suppiement 98) Decemining Flnancial surement Em C5 of a ange n Estimate ILO 9-52 ES-17 Part 1 Required 1. edoate he docts (accourts, amourts, and for increase and for decrease) of the 2015 adjustmen or cepseciason of the man facturing equipment, assuming ro charge in the estimated ie or sesidual aue Do net round intermediate calculatiens. Enter any decreases to Assets, Liabilities, or Stockholders Equitywith a minus sign)

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