Howarth Manufacturing Company purchased equipment on June 30, 2017, at a cost of $800,000. The residual value of the equipment was estimated to be $50,000 at the end of a five year life. The equipment was sold on March 31, 2021, for $170,000. Howarth uses the straight- line depreciation method for all of its plant and equipment. Partial-year depreciation is calculated based on the number of months the asset is in service
Required:
1. Prepare the journal entry to record the sale.
2. Assuming that Howarth had instead used the double-declining balance method, prepare the journal entry to record the sale.

Answers

Answer 1

The journal entry that can be used to record the sale will be:

March 31, 2021.

Debit Cash $170000

Debit Accumulated Depreciation $562500

Debit Less on sales $67500

Credit Equipment $800000

When Howarth used the double-declining balance method, the journal entry to record the sale will be:

Debit Cash $170000

Debit Accumulated Depreciation $675584

Credit Gain on sales $45584

Credit Equipment $800000

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Related Questions

If a monopolist's production process has economies of scale and average cost exceeds marginal cost, then _____.

Answers

If a monopolist's production process has economies of scale and average cost exceeds marginal cost, then the government should make the price equal to the marginal cost.

Monopolies are businesses that are dominated by few people in the industry. They have little competition from others and have high barriers to entry.

They can sometimes reduce production to increase the price of their goods and services.

The government can regulate the activities of monopolies by making their price equal to the marginal cost.

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Use the following information of VPI Co. to prepare a statement of cash flows for the year ended December 31 using the indirect method. (Amounts to be deducted should be indicated by a minus sign.)
Gain on sale of machinery $42,400
Cash received from sale of machinery 7,400
Increase in accounts payable 6,400
Net income 10,400
Decrease in accounts receivable $ 2,600
Cash balance at prior year-end Increase in inventory 3,400
Depreciation expense 10,700
Cash received from issuing stock 2,700
Cash paid for dividends 5,400
VPI CO.
Statement of Cash Flows (Indirect Method)
For Current Year Ended December 31
Cash flows from operating activities
Adjustments to reconcile net income to net cash provided by operating activities
Income statement items not affecting cash
Changes in current operating assets and liabilities
Cash flows from investing activities
Cash flows from financing activities

Answers

god help you with this homework

A characteristic of a process cost accounting system is: Group of answer choices It is used by a company manufacturing custom machinery. None of these is correct. Work in process inventory is restated in terms of equivalent production. Costs are accumulated by order.

Answers

There are different aspect of process cost accounting. A characteristic of a process cost accounting system is Costs are accumulated by order.

Process costing is known to be a common accounting methodology. It helps one to evaluate or finds out and accumulates direct costs, and gives indirect costs of a manufacturing process.

This system is commonly used to give the cost to departments or processes particularly. It consist of all the allocation of direct material, labor, and other overheads.

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Which of the following is true of the kinked demand model of​ oligopoly?
A. Each firm believes that if it lowers its price the other firms will follow​ suit, but if it raises its price the other firms will not raise their prices.
B. Each​ firm's marginal revenue curve is discontinuous at its current level of output.
C. The model predicts price rigidity. For​ example, the firms may not change their prices when marginal costs change.
D. All of the above are true.

Answers

Answer: D

Explanation:

yared plc assembles and sells bicycles in bahir dar city. the company expects to sale 400 bicycles for br. 600 each in 2015. the total variable and fixed costs for there sales are br. 160,000 and 50,000 respective.
Required
a. how many bicycle should be sold for yared plc to each their breakeven point?
b. how many bicycle must be sold to earn a target operating in come of br. 90,000?
c. what amount of sales must yared plc have to earn a target net income of br. 63,000 they have a tax rate of 30 percent?

Answers

a. The number of units to be sold for Yared Plc to break-even is 250 units.

b. The number of units to be sold to earn a target operating income of br. 90,000 is 700 units.

c. The sales amount for Yared Plc to earn a target net income of br. 63,000 is 700 units.

Data and Calculations:

Sales units of bicycles = 400 units

Selling price per unit = br. 600

Total variable costs = br. 160,000

Unit variable cost = br. 400 (br. 160,000/400)

Contribution margin per unit = br. 200 (br. 600 - br. 400)

Fixed costs = br. 50,000

Tax rate = 30%

Net income = income after tax

= 1 - 30%

= 70%

a. The number of units to be sold for Yared Plc to break-even is given by Fixed Costs/Contribution margin per unit

= br. 50,000/br. 200

= 250 units.

b. The number of units to be sold to earn a target operating income of br. 90,000 is given as (Fixed Costs + Target Profit)/Contribution margin per unit

= (br. 50,000 + br. 90,000)/br. 200

= br. 140,000/br. 200

= 700 units.

c. The sales amount for Yared Plc to earn a target net income of br. 63,000 is (br. 50,000 + br. 63,000/(1 - 30%)/br. 200

= (br. 50,000 + br. 90,000)/br. 200

= br. 140,000/br. 200

= 700 units.

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On January 1, Year 1, Hardy Company had a balance of $116,500 in its Common Stock account. During Year 1, Hardy paid $38,000 to purchase treasury stock. Treasury stock is accounted for using the cost method. The balance in the Common Stock account on December 31, Year 1, was $147,500. Assume that the common stock is no par stock. Required a. Determine the cash inflow from the issue of common stock. b. Prepare the financing activities section of the Year 1 statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.)

Answers

Answer:

Basically the answer you just have to use points and haul and you just get the one that you think is the best for highlighting and then you just get the Basically the answer you just have to use points and whole and you just get the one that you think is the best for highlighting and then you just get that and then You do points and whole

Explanation:

P/w

Suppose the cross-price elasticity of travelling by bus and travelling by train is 0.7. If the price of traveling by bus increases by 40%, how much would the quantity of traveling by train change

Answers

The quantity of traveling by train would change by 28%.

Cross-price elasticity measures how the quantity demanded of a good is affected by changes in the price of another good.

Cross price elasticity = percentage change in the quantity demanded of good A / percentage change in the price of good B.

0.7 = percentage change in the quantity of traveling by train / 40%

Percentage change in the quantity of traveling by train = 40 x 0.7 = 28%

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what is organization?

Answers

an organized group of people with a particular purpose, such as a business or government department.

Answer:

    An Organization or Organisation is entity such as a company, An institution  or an association, Comprising one or more people and having a particular purpose. The word is derived from the a Greek word Organon, Which means tool or instrument, Musical instrument and organ....

                  ...............................

Which of these statements about game design is FALSE?

Game design involves

incorporating user feedback to

improve the platform.

Games design is not a STEM

career because it is just about

making entertainment.

Game design is iterative.

Game design requires many team

members with lots of different

areas of expertise.

Answers

When it comes to game design, it is false to say that Games design is not a STEM  career because it is just about  making entertainment.

Game design:

Incorporates the feedback of users to make better games. Is quite iterative. Requires that many different people from different careers work in different teams.

Game design is a STEM career because it requires people with expertise in science, technology, and engineering. It would be false to say that these careers are not present in game design.

In conclusion, option B is correct.

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WILL GIVE BRAINLIEST
Refer to Figure 33-2. If the economy starts at O and moves to R in the short run, the economy


a) moves to O in the long run
b) moves to P in the long run
c) moves to Q in the long run
d) moves to R in the long run

Answers

Answer:

c c c c c c c  c.             give brainliest to guy above

Explanation:

If the economy starts at O and moves to R in the short run, the economy moves to Q in the long run. Thus the correct option is C.

What is the Economy?

The economy of any country is determined by the ratio of production and consumption that takes place within a year and evaluates the flow of funds in the market by analyzing the purchasing parity of an individual.

The strongest and worst results for an economy are reflected in changes in SRAS. Decreased prices, lower unemployment, and more productivity result from an increase in SRAS.

We get more of what we dislike most as SRAS declines, such as fewer items, greater unemployment, and higher costs. Since the economy has moved from the R to the Q point and AD has fallen from AD1 to AD2 denotes the movement in the short run.

Therefore, option C is appropriate.

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If the reserve requirement is 25%, a new deposit of $1,000 leads to a potential increase in the money supply of

Answers

Based on the information given regarding the reserve requirements, there'll be an increase in the money supply by $4000.

A reserve requirement simply means a regulation by the Central Bank where commercial banks set a minimum amount that must be held in liquid assets.

Since the reserve requirement is 25%, a new deposit of $1,000 leads to a potential will lead to an increase in the money supply of $4000. This was calculated thus:

= $1000 / 25%

= $1000 / 0.25

= $4000

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Niccolo is invited to help a program where, even though not mandated by the external environment, management requires teams to make big, up-front, and detailed scope commitments for every release. What three things can Niccolo do to best coach the decision-makers

Answers

The three things Niccolo can do to better train decision makers are Illustrate the power of feedback in content decision making, as well as emphasize the value of “Responding to Agile Manifesto changes.

Another thing Niccolo can do is explain the benefits of releasing at the end of the program increment.

Therefore, through these actions, Niccolo will help to incorporate an organizational attitude focused on compliance, process transparency and adaptation to the rapid environmental changes that impact the progress of a project.

Feedback generates greater decentralization of decision making, empowers and integrates the team, while the concepts of the agile manifesto make decision making more creative, faster and more focused on results.

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Explain why the government might prefer to provide incentives to private firms to do investment or research and development, rather than simply doing the spending itself?

Answers

Answer:

One explaination I have heard is that governments are organized for stability and order, which is good, but what they're not good at is creativity and efficiency. The private sector is better at innovation and speed of execuation.

Explanation:

This is only one possible answer of many. I would not consider this answer to be complete.

A problem statement in an analytical report is most effective when it is ________.

subtly introduced in the body of the report

written in a friendly tone

unambiguous and precisely defined

lengthy with detailed background and explanations

Answers

Answer:

subtly introduced in the body of the report

Explanation:

I hope it helps to you:-)

The most effective way to introduce a problem statement in an analytical report is in the report's body.  Thus option (A) is correct.

What is the statement?

Statements are sentences that express a fact, idea, or opinion. Statements do not ask questions, make requests or give commands. They are also not utterances. Statements are sentences that express a fact, idea, or opinion. Statements do not ask questions, make requests or give speech acts. They are also not exclamations.

A problem statement, in its most basic form, identifies the issue or impact you seek to address through your work. This assertion must be precise, short, and identify a quantifiable result. In research, a problem statement is a description of the problem that needs to be investigated. What issue is the research trying to solve

Therefore, Thus option (A) is correct

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Draft an inquiry letter for purchase of 10 units of IBM P4 computers and 2 units of Lx 300 Epson printers to Kathmandu Computers and Engineering Kathmandu. ​

Answers

Based on writing standards, the inquiry letter for purchase should begin with the sender's address and be written like a formal letter.

Structures of Letter of Inquiry.The sender's address should be written at the beginning of the letter, followed by the receiver's address.

The letter must contain all the elements of the enquiring item, including their quantities.

There must be the date and address of the receiver included.

The letter's subject must be written clearly before the letter's content.

Ensure you provide the expected salutation at the beginning of the letter.

Write clearly and straightforward.

Provide reasons and inquiry descriptions.

Add your signature, name, and designation at the end of the letter.

Hence, in this case, it is concluded that there are specific ways to write a good inquiry letter.

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Hep help please straightforward answer please thanks thanks

Answers

Answer:

C

Explanation:

Define option price. Explain why the option price of a policy might differ from the expected surplus generated by the policy.

Answers

Explanation:

Options prices, known as premiums, are composed of the sum of its intrinsic and time value. Intrinsic value is the price difference between the current stock price and the strike price. An option's time value or extrinsic value of an option is the amount of premium above its intrinsic value.

Compare and contrast the strategic planning process in public and non-profit organisations.

Answers

A public organization is one which focus on services to the public including public authority, state agency etc

A non-profit organization is one which focuses on a social cause (like religion, research, education) and not driven by profit.

In comparison, both the public and non-profit organisations uses the strategic plan to establish goals as well as to review operations.

In contrast, the strategic planning in public and non-profit organisations is different because public organization is guided by government directives whereas the non-profit organization is guided by their mission and purpose.

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Evaluating debt burden. Ted Phillips has a monthly take-home pay of $1,685; he makes payments of $410 a
month on his outstanding consumer credit (excluding the mortgage on his home). How would you
characterize Isaac's debt burden? What if his take-home pay were $850 a month and he had monthly credit
payments of $150?

Answers

1000 Bc I said so and ya

According to the the question, the debt safety ratio is 24.33% on the payment of $410 where on the payment of $150 the debt safety ratio is 17.65%.  

What do you mean by the debt safety ratio?

While your debt safety ratio measures your monthly consumer debt payments to your monthly take-home pay, your debt service ratio compares your total monthly loan payments to your gross monthly income.

This ratio primarily considers debt commitments, such as your mortgage, instalment, and personal responsibilities, that will not be paid off by the minimum needed payments within the next 10 months, and ignores current liabilities.

Debt safety ratio = Total monthly credit payment / monthly take home pay.

Therefore,

On the monthly credit payment = $ 410

Monthly take payment = $ 1685

Debt safety ratio = 410 / 1685 = 0.2433 = 24.33%.

Here,

On the monthly credit payment = $ 150

Monthly take payment = $ 850

Debt safety ratio = 150 / 850 = 0.1765 = 17.65%.

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Molly Jasper and her sister, Caitlin Peters, got into the novelties business almost by accident. Molly, a talented sculptor, often made little figurines as gifts for friends. Occasionally, she and Caitlin would set up a booth at a crafts fair and sell a few of the figurines along with jewelry that Caitlin made. Little by little, demand for the figurines, now called Mollycaits, grew, and the sisters began to reproduce some of the favorites in resin, using molds of the originals. The day came when a buyer for a major department store offered them a contract to produce 1,480 figurines of various designs for $9,500. Molly and Caitlin realized that it was time to get down to business. To make bookkeeping simpler, Molly had priced all of the figurines at $7.69. Variable operating costs amounted to an average of $5.87 per unit. To produce the order, Molly and Caitlin would have to rent industrial facilities for a month, which would cost them $4,500

a. Calculate Mollycaits' operating breakeven point.
b. Calculate Mollycaits' EBIT on the department store order.
c. If Molly renegotiates the contract at a price of $9.51 per figurine, what will the EBIT be?
d. If the store refuses to pay more than $7.69 per unit but is willing to negotiate quantity, what quantity of figurines will result in an EBIT of $3,700?
e. At this time, Mollycaits come in 15 different varieties. Whereas the average variable cost per unit is $5.87, the actual cost varies from unit to unit.
f. What recommendation would you have for Molly and Caitlin with regard to pricing and/or the numbers and types of units that they offer for sale?

Answers

a. The computation of Mollycaits' operating break-even point is 2,473 units ($4,500/$1.82).

b. The calculation of Mollycaits' EBIT on the department store order is $812.40 ($9,500 - $8,688).

c. If department stores' price were $9.51, the EBIT will be $5,387 ($14,075 - $8,688).

Note that for (b) and (c), the fixed cost is not considered.

d. Without paying more than $7.69, the quantity that will result in an EBIT of $3,700 is 4,505 units ($4,500 + $3,700)/$1.82

e.  Varieties of Mollycaits = 15 with variable cost of $5.87

f. The recommendation to Molly and Caitlin with regard to pricing and varieties to offer is that, while the company can varieties to suit the needs of customers, it must ensure that it does not price them below $5.87, its operating cost.

Data and Calculations:

Special contract:

Units of figurines offered = 1,480

Sales value of offer = $9,500

Selling price per unit = $6.42 ($9,500/1,480)

Variable operating cost = $5.87

Contribution margin per unit = $0.55 ($6.42 - $5.97)

Normal business:

Estimated average price per unit = $7.69

Variable operating cost = $5.87

Contribution margin per unit based on average price = $1.82 ($7.69 - $5.87)

Fixed cost per month = $4,500

Thus, Molly and Caitlin can offer various types of figurine, but they must sell at least 2,473 units to break-even.

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Help help businesses please please

Answers

Answer:

C

Explanation:

LRAS would shift left because there would be fewer workers available to produce goods at any given price. however sras is capable of shift left and right.

hope this helps <3

2. It is estimated that over 100,000 students will apply to the top 30 MBA programs in the United States this year. a. Using the concept of net present value and opportunity cost, explain when it is rational for an individual to pursue an MBA degree. b. What would you expect to happen to the number of applicants if the starting salaries of managers with MBA degrees remained constant but salaries of managers without such degrees decreased by 20 percent? Why?

Answers

It will be rational for an individual to pursue an MBA degree when the net present value (NPV) is positive.

In order for the individual to know if tp pursue the degree, the net present value should be calculated and when it's positive, then the degree should be pursued.

In a situation where the NPV is negative, the degree should not be pursued. When the starting salaries of managers with MBA degrees remained constant but salaries of managers without such degrees decreased by 20 percent, the number of applicants for the MBA degree will increase.

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what is marketing planing

Answers

Answer:

The marketing plan details the strategy that a company will use to market its products to customers. The plan identifies the target market, the value proposition of the brand or the product, the campaigns to be initiated, and the metrics to be used to assess the effectiveness of marketing initiatives.

Answer:

Marketing planning is a part of a design to achieve a goal. The marketing plan contains an action plan (who does, what and when) and a vision, strategic objectives, goals, and objectives

Kline Construction is an all-equity firm that has projected perpetual earnings before interest and taxes of $628,000. The current cost of equity is 17.6 percent and the tax rate is 35 percent. The company is in the process of issuing $4.3 million of 8.3 percent annual coupon bonds at par. What is the levered value of the firm?

Answers

Based on the information given the levered value of the firm is $3,824,318.

First step is to calculate the Unlevered firm value

Unlevered firm value = EBIT(1 - Tax) / Cost of equity

Unlevered firm value= $628,000 x (1-.35)/.176

Unlevered firm value= $628,000 x (1-.35)/.176

Unlevered firm value = $628.000×.65/.176

Unlevered firm value = $2,319,318

Second step is to calculate Levered firm value

Levered firm value = Unlevered firm value + (Tax rate× Debt))

Levered firm value= $2,319,318 + (.35 x $4,300,000)

Levered firm value= $2,319,318 +$1,505,000

Levered firm value = $3,824,318

Inconclusion the levered value of the firm is $3,824,318.

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True or False: Anything less than a full bottle shouldn't be considered in inventory at all.

Answers

Answer:

false and not true

Explanation:

Anything less than a full bottle should be considered in the inventory. Thus, the given statement is false.

What is inventory par level?

Using the Periodic Automatic Replacement (PAR) inventory control system, you may determine the amount of inventory you need to keep on hand to meet demand. The ideal inventory stock to have on hand following each order delivery is determined by the PAR level.

The usual quantity of an ingredient you anticipate having on your shelves at any given moment is known as an inventory par level. It's straightforward: If you ordered 5 jars of mayonnaise but only have 2, you know you need to get 3 more.

While receiving your inventory, check your system's inventory price again, For bookkeeping, code your invoices. Any outdated prices in your system should be changed, Add the delivered goods to your order history.

Therefore, the given statement is false.

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help pls im having trouble understanding this question

Answers

i think you add all the numbers together then convert that number into a percentage

6.You now have the agreement with the company and will sign the contract as you and the company are satisfied with the contract agreement. Of course, this is will be your first step to build a strong relationship between you and your employer. Your manager will know more about you. This represent which of the negotiation process element?
A- Gather information

B- Manage concessions

C- Manage time

D- Build the relationship

Answers

your answer is build the relationship

You are the head of the central bank and you want to maintain a 2 percent long-run inflation rate. Suppose that velocity is constant and real GDP growth is 3 percent per year. Moreover, you know that the current money supply is $120 billion. Your money supply target for one year from today is $______ billion.

Answers

The answer I think is 12 billion

Bondholders tend to offset the effects of selfish strategies implemented by shareholders by: Multiple Choice increasing the interest rate on monies loaned to the firm. agreeing to reduce the interest rate on existing loans. restructuring their loans to provide additional time to the firm to make repayment. agreeing to reduce the outstanding principal balances on their loans. subordinating their bankruptcy position to the shareholders.

Answers

It should be noted that bondholders offset the effects of selfish strategies that are implemented by shareholders by A. increasing the interest rate on monies loaned to the firm.

A bondholder simply means an individual that's owning a bond that was issued by the government or a public company.

The effects of selfish strategies that are implemented by shareholders are offset by increasing the interest rate on monies loaned to the firm.

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Brown Co. had current assets of $15,000, total assets of $30,000 and current liabilities of $9,000 at the end of the year. The current ratio for the period is:

Answers

Based on the information given the current ratio for the period is: 1.67.

Using this formula

Current ratio=Current Assets/Current Liabilities

Where:

Current Assets=$15,000

Current Liabilities=$9,000

Let plug in the formula

Current ratio=$15,000/$9,000

Current ratio=1.666

Current ratio=1.67(Approximately)

Inconclusion the current ratio for the period is: 1.67.

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Which inequality represents all the solutions of 8(6x 7) < 5(9x 4)? Just gonna attach a picture of the problem so its easier Ryan and Caiden both bought roses from the market. If Ryan paid $174.93 for 7 dozen roses, how much did Caiden pay for 4 dozen roses? Will give the crown thing DOES ANYONE KNOW PLEASE HELP ! a toy rocket is launched from the top of a 48 foot hill. the rockets initial upward velocity is 32 feet per second and its height (h) at any given second (t) is modeled by the equation : h= -16t^2 + 32t +48. Find the highest point the rocket reaches. show your work Label the following topographic map. Click on a label below the map to select it, and then click on the appropriate box on the map to place the label.Gentle slopedepression600 feet950 feetriver is flowing SEriver is flowing NW Can someone help me please? The following are the ages of 13 mathematics teachers in a school district.29, 30, 32, 38, 39, 43, 43, 44, 45, 46, 46, 57, 60Notice that the ages are ordered from least to greatest.Give the five-number summary and the interquartile range for the data set.Five-number summaryMinimum:aLower quartile:Median:0Upper quartile:Maximum:Interquartile range: The sporting goods store with 30% off all items . If a skateboard is normally $70 , what would be the approximate sale price of the skateboard The first four terms of a sequence are shown below: 9, 5, 1, 3 Which of the following functions best defines this sequence? f(1) = 9, f(n 1) = f(n) 4; for n 1 f(1) = 9, f(n 1) = f(n) 4; for n 1 f(1) = 9, f(n 1) = f(n) 5; for n 1 f(1) = 9, f(n 1) = f(n) 5; for n 1. The three nuclides, U-233, U-235, and U-238, are isotopes of uranium because they have the same number of protons per atom and QRS is similar to XYZ.of QR=5,QS=7,and XY=30 find the value of XZ Question in picture Florida's history during the late 1800s was most affected by U.S. foreignrelations with which country?BrazilGreat BritainMexicoSpainYo Porqu Antonio no se va a trabajar a la hora hoy? Look at the examples in highlighted text in the passage. Which one supports the theme Of knightly virtue? BRAINLIEST TO CORRECT question for companion how long does better than bouillon last after opening A movie theater charges $9.75 per ticket. Monday through Thursday they make on average $2720.25 daily. How manycustomers do they have on an average Tuesday?a. 279 customersc. 70 customersb. 272 customersD. 26552 customers When did feudalism begin? options arebefore the period of Viking, Magyar, and Muslim invasionsduring the period of Viking, Magyar, and Muslim invasionsshortly after the period of Viking, Magyar, and Muslim invasionslong after the period of Viking, Magyar, and Muslim invasions