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Question 1 (20 Marks) Delta company uses the periodic inventory system. The beginning balance of inventory and subsequent inventory purchases made by the company during

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Question 1 (20 Marks) Delta company uses the periodic inventory system. The beginning balance of inventory and subsequent inventory purchases made by the company during the month of July 2019 are given below: July 01: Beginning inventory, 500 units @ S12 per unit. July 18: Inventory purchased, 850 units @ $20 per unit. July 25: Inventory purchased, 700 units @ $22 per unit. The Delta company sold 1,300 units during the month of July. Required: Compute the cost of goods sold and ending inventory on July 31, 2019 using the following inventory costing methods 1. First in, first out (FIFO) method (10 marks) 2. Weighted Average cost method (10 marks) Question 2 (20 Marks) On Jan 2, 2017, Sandstone Enterprises purchased equipment for $182,600. The equipment has a useful life of five years or of 14,000 working hours and after the useful life it will have a residual value of $9,000. The machine was used for 2,000 hours in 2017, 2,800 hours in 2018; 3,500 hours in 2019. Required: 1. Calculate the depreciation expense for 2017 and 2018 under each of the following methods: (15 marks) i. Straight-line, ii. Double diminishing-balance, and iii. Units-of-production 2. Record the journal entry for depreciation expense for the year ended December 31, 2017 under the straight-line method. (2 marks) 3. Which method results in the lowest profit for the first two years? Why? (3 marks) Question 3 (20 Marks) Providence Corporation purchased a delivery truck for $395,000 on October 1, 2019, by paying 15% down payment in cash and for the balance amount signed a 6%, 10-month note payable. Interest and principle will be paid back together at the end of the note. Prepare journal entries to record: (14 Marks) the purchase of the delivery truck the adjusting journal entry to record the accrued interest on December 31, and the payment of the note at maturity along with the interest On January 1, 2019. Providence Corp. issued S260,000 face value, 5-year bonds, with a coupon rate of 5% Coupon is paid semi-annually on June 30 and December 31 each year. Prepare the necessary journal entries to record the: (6 marks) issuance of the bonds on Jan 1, 2019 payment of first coupon payment on June 30, 2019, Question 4 (20 Marks) Mark Inc. has an U SIRIP unlimited number

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