onslow company purchased a used machine for $192,000 cash on january 2. on january 3, onslow paid $6,000 to…

onslow company purchased a used machine for $192,000 cash on january 2. on january 3, onslow paid $6,000 to wire electricity to the machine. onslow paid an additional $1,200 on january 4 to secure the machine for operation. the machine will be used for six years and have a $23,040 salvage value. straight - line depreciation is used. on december 31, at the end of its fifth year in operations, it is disposed of. problem 10 - 6a (algo) part 1 required: 1. prepare journal entries to record the machines purchase and the costs to ready it for use. cash is paid for all costs incurred. view transaction list journal entry worksheet < 1 2 3 record the purchase of a used machine for $192,000 cash.
Answer
Explanation:
Step1: Record machine purchase
Debit Machinery account for the purchase price of the machine as it is an asset being acquired. Credit Cash account as cash is paid.
| Date | Account Titles and Explanation | Debit ($) | Credit ($) |
|---|---|---|---|
| Jan 2 | Machinery | 192000 | |
| Cash | 192000 |
Step2: Record cost of wiring electricity
This cost is a necessary expenditure to get the machine ready for use, so it is capitalized. Debit Machinery and credit Cash.
| Date | Account Titles and Explanation | Debit ($) | Credit ($) |
|---|---|---|---|
| Jan 3 | Machinery | 6000 | |
| Cash | 6000 |
Step3: Record cost of securing the machine
This is also a cost to make the machine operational and is capitalized. Debit Machinery and credit Cash.
| Date | Account Titles and Explanation | Debit ($) | Credit ($) |
|---|---|---|---|
| Jan 4 | Machinery | 1200 | |
| Cash | 1200 |
Answer:
| Date | Account Titles and Explanation | Debit ($) | Credit ($) |
|---|---|---|---|
| Jan 2 | Machinery | 192000 | |
| Cash | 192000 | ||
| Jan 3 | Machinery | 6000 | |
| Cash | 6000 | ||
| Jan 4 | Machinery | 1200 | |
| Cash | 1200 |