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have a $20,000 9160, 000. It io est inated that ithe salvage value at the end of its 10-year useful life. Using the straight-line method

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have a $20,000 9160, 000. It io est inated that ithe salvage value at the end of its 10-year useful life. Using the straight-line method of deprecia depreciation expense at Decenber 31, 2027-1 fact o"igntR0)pril 1, 2017 for 1 A company parchasecd AI company purchased e amount to be recorded as A) $ 16,000 B)14,000 C) 10,500 D) $12,000 E) None of the above 2 If an asset costs s41,000, a usetul lite of five years, the entry to record depreciation in the second year, using the double-declining-balance method, is has a residual value of $3,000, and has A) Depzeciation Expense 9,430 Cash $9,430 $ 9,840 s 10,250 B) Depreciation Expense $ 9,840 $ 10,250 S 10, 660 Accumulated Depreciation - Asset C) Depzeciation Expense Accumulated Depreciation Asset D) Accumulated Depreciation Asset Depreciation Expense E) None of the above $ 10,660 3 Equipment is purchased for $120,000. It has a five-year useful life and a $20, 000 residual value. Under the double declining balance method, what is the depreciation expense for year 312 A) 17,280 B) 15,360 c) $14,400 D)12,800 E) None of the above 4 A truck that cost $12,000 and on which $9,000 of accumulated depreciation has been recorded was sold on January 1. Assume that the truck was sold for $2,000 cash. The entry to record this event is A) Accumulated Depreciation Truck $ 3,000 Truck s 3,000 B) Accumulated Depreciation Truck $ 11,000 Truck Gain on Sale of Truck 10,000 1,000 c) Cash Accunulated Depreciation -Truck Loss on Sale of Truck 2,000 9,000 1, 000 Truck s 12,000 D) Truck $ 9,000 Accumulated Depreciation -Truck 9,000 E) None of the above 5 AMBA Corporation sold for $10,000 plant assets that cost $20,000 and that had an accumulated depreciation of $4, 000. The journal entry to record the transaction is A) Cash $ 10,000 Piant Assets 9 10,000 B) Plant Assets $ 16,000 Cash 16, c) Cash Accumulated Depreciation Loss on Sale of Plant Assets $ 10,000 4,000 6,000 Plant Assets 20, 0 D) Cash s 10,000 Loss on Sale of Plant Assets 9 6,000 Plant Assets $16, 0 E) None of the above

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