On January 2, 2012, Cretien Corporation purchased a delivery truck

On January 2, 2012, Cretien purchased a delivery truck for $40,000 cash. The company uses straight- line depreciation and estimates that the truck will have a five-year useful life. The company has a December 31 year end and adjusts its accounts annually.

(a) Prepare the journal entry to record the purchase of the delivery truck on January 2, 2012.

(b) Prepare the adjusting entries required on December 31, 2012 and 2013.

(c) Indicate the statement of financial position presentation of the delivery truck at December 31, 2012 and 2013.

(d) Indicate the income statement presentation of the depreciation expense for the years ended December 31, 2012 and 2013

 

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