Exercise A The company as at December 31, 2018 had A. fixed asset (car used by sales department): initial value 56,000 accumulated depreciation 11,200, depreciation rate 10% (straight line) B. administration building: initial value 1,000,000, depreciation rate 10% accumulated depreciation 500,000 C. computer (used in the accounting department) historical price 3 600, accumulated depreciation 2 600, depreciation rate 10% Record the given events and determine the balance sheet value of fixed assets 1. In January the depreciation of fixed assets was calculated 2. In February, the car was sold with an invoice for 45,500 3. In March the photocopying machine was received as a donation and it was put into use the fair value was 2500 and assumed for a 2-year useful life 4. In March the company renovated the administration building in the amount of 23.000 the invoice was received 5. In April the building was modernized, an invoice of 100,000 was received (air conditioning installation) 6. The computer was stolen 7. In April the company write-off the photocopying machine in the amount of 500 Exercise A The company as at December 31, 2018 had A. fixed asset (car used by sales department): initial value 56,000 accumulated depreciation 11,200, depreciation rate 10% (straight line) B. administration building: initial value 1,000,000, depreciation rate 10% accumulated depreciation 500,000 C. computer (used in the accounting department) historical price 3 600, accumulated depreciation 2 600, depreciation rate 10% Record the given events and determine the balance sheet value of fixed assets 1. In January the depreciation of fixed assets was calculated 2. In February, the car was sold with an invoice for 45,500 3. In March the photocopying machine was received as a donation and it was put into use the fair value was 2500 and assumed for a 2-year useful life 4. In March the company renovated the administration building in the amount of 23.000 the invoice was received 5. In April the building was modernized, an invoice of 100,000 was received (air conditioning installation) 6. The computer was stolen 7. In April the company write-off the photocopying machine in the amount of 500