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On Ist January, 1993, lobo Company purchased equipment for N18,000. it uses ...

On Ist January, 1993, lobo Company purchased equipment for N18,000. it uses straight-line depreciation with an estimates eight-year useful life and a N2,000 salvage value. On 31st December, 1996, it sells the equipment for N8000. In recording this sales, it should reflect?
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  • A N10,000 loss
  • B N2,000 loss
  • C N6,000 gain
  • D N8,000 gain
Correct Answer: Option B
Explanation:
equipment price = 18000
salvage value after 8 years useful life = 2000
If in 1996 ( 3 years later) it is sold for 8000, hence we have
18000 - 8000 = 10000
This means that, the quiptment was suppose to have been sold for 10,000 instead it was sold for 8,000. this shows a N2000 loss

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