E7-1

1. c
2. d
3. b
4. a
5. b
depreciation expense recorded by pim $40.000
depreciation expense recorded by scroll 10.000
total depreciation report $50.000
adjustment for escess depreciation charged
by scroll as a result of increase in carrying value of
equipment due to gain on intercompany sale (3.000)
depreciation dor consolidated statements $47.000

E7-6
a. gain on sale 10.000
truk 5.000
akumulasi depresiasi 15.000

b. investasi di northern 10.000

truk 5.000
akumulasi depresiasi 15.000

akumulasi depresiasi 1.000

beban depresiasi 1.000