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Acid

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2004
Does anyone know how to record this journal entry? I'm a bit confused because it's a trade-in and not a sale or disposal.

"On 1st February 1999 Chester PTy Ltd acquired new painting equipment. The purchase involved the trade-in of the old painting equipment which had a recorded cost of $25,000 and accumulated depreciation to date of $21,000. The trade-in reduced the cash to be paid from the listed price of $35,000 to $32,000, which was paid out of cash at bank"

Ta!
 

tempco

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Aug 14, 2003
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i'd do this:

dr trade-in credit 3000
dr loss on sale 1000
dr acc. dep. 21000
cr painting equipment 25000

trade in of old painting equipment

dr painting equipment 35000
cr cash 32000
cr trade-in credit 3000

purchase of new painting equipment

but i'd probably get zero for it. logically, you'd have to have some sort of trade-in account, or else the new painting equipment's value would be understated.
 

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