Property,plant and equipment Birkey Company purchased equipment on January 1, 2020, at a total cost of $99,000. The machinery’s estimated useful life is 8 years or 60,000 hours, and its residual value...


Property,plant and equipment




Birkey Company purchased equipment on January 1, 2020, at a total cost of $99,000. The machinery’s estimated useful life is 8 years or 60,000 hours, and its residual value is $9,000. During 2020 and 2021, the machinery was used 7,000 and 8,00 hours, respectively.




This information will be used for Parts 1, 2, and 3 of this problem.  It will be repeated in each part.


Property,plant and equipment




Birkey Company purchased equipment on January 1, 2020, at a total cost of $99,000. The machinery’s estimated useful life is 8 years or 60,000 hours, and its residual value is $9,000. During 2020 and 2021, the machinery was used 7,000 and 8,00 hours, respectively.




This information will be used for Parts 1, 2, and 3 of this problem.  It will be repeated in each part.



What is the book value on Dec. 31, 2020, after the adjusting entry (straight-line)?















Show your calculations

 Blank 1. Fill in the blank, read surrounding text.




Book Value, Dec 31, 2020


Straight-Line Method


 Blank 2. Fill in the blank, read surrounding text.



Jun 09, 2022
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