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< Q Intermediate-Accounting-IFRS-3rd-Edition ena o' year naepenaent appraisers aetermne tnat tne asset nas a tar value OT SSbu.uuu. Prepare the entries to record this revaluation and depreciation, straight-line Brief Exercises (LOI) Fernandez Corporation purchased a truck at the Of 2019 for The truck is estimated to have a residual value of $2,000 and a useful life of 160.000 miles. It was driven 23.000 miles in 2019 and 31,000 miles in 2020. Compute depreciation expense for 2019 and 2020. lJEII.2 (LOI. 2) Lockard SE purchased machinery on January I. 2019, for 80,000. The machinery is estimated to have a residual value Of after a useful life Of 8 years, (a) Compute 2019 depreciation expense using the straight-line method (b) Compute 2019 depreciation using the stra&ht-line method, assuming the machinery Was purchased on September I. 2019. BE 11.3 (LOI, 2) use the information for SE in BEI 112. (a) 2019 depreciation ex*nse using the sum-of-the-years'-digits method (b) Compute 2019 depreciation using the sum-of-the-years'-digits method, assuming the machinery was pwrchased on April I, 2019. 11.4 (LOI, 2) use the information for Lockard SE given in BEI 12. (a) Compute 2019 depreciation expense using the doubledeclining-balance method. (b) Compute 2019 depreciation expense using the double-declining-balance method. assuming the machinery was pwrchased on October I, 2019. BEI 1.5 (LOI) Cominsky Company purchased a machine on July I. 2020. for S28,OOO. Cominsky paid in fees and County property tax Of on machine. In addition. Cominsky paid $500 shipping charges for delivery, ard S475 was paid to a local Contractor to and wire a platform for the machine on the floor. The an estimated useful life of 6 years with a residual value of $3,000. Determine the depreciable base Of Cominskfs new machine, Cominsky Straight-line BE' 1.6 (L02) Ortiz SA purchased a piece Of equipment that January I , 2019. The equipment has the following components. Component Value Estimated R$70.ooo R$7,ooo 82, ooo 10 years S years 12 years Compute the depreciation expense for this equipment at 31 , 2019