Reba Company received $60,000 in cash and used equipment with a fair value of $160,000 from Fargo Corporation in exchange for Reba's existing equipment, which had a fair value of $210,000 and an undepreciated cost of $170,000 recorded on its books. The transaction was undertaken because Reba was revising its market strategy and planned to reduce the use of this type of equipment in its

production. How much gain should Reba recognize on this exchange and at what value should the acquired equipment be recorded, respectively?
A) Gain - $10,000 and Equipment - $150,000
B) Gain - $10,000 and Equipment - $160,000
C) Gain - $40,000 and Equipment - $150,000
D) Gain - $40,000 and Equipment - $160,000


C

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On July 1, 2016, American Stereo purchased stereo equipment for $5,000. The estimated life of the equipment was ten years and the residual value was estimated to be $2,000. Double-declining-balance depreciation was used. If calculations are based on the nearest whole month, depreciation expense for the year 2018 was

A) $720 B) $900 C) $640 D) $800

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An attorney-in-fact is the label given to an agent whose authority is:

A. assumed after the death of the principal. B. in writing. C. apparent. D. implied.

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Although it is useful to have knowledge of current events knowledge, it is not a key technical skill

Indicate whether the statement is true or false

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This table contains the performance criteria and scores (larger numbers are better) for four potential suppliers to Kramerica Industries. Evaluate the data and identify the BEST source for Kramerica

Performance Dimension Company A Company B Company C Company D Quality (W = 0.4) 3 4 2 5 Cost (W = 0.3) 4 3 5 3 Flexibility (W = 0.2) 5 3 4 2 Speed (W = 0.1) 2 5 5 4 A) Company A B) Company B C) Company C D) Company D

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