【正文】 Chapter 41. (a) secondyear depreciation = (114,000 – 5,700) / 5 = 21,660。 (b) secondyear depreciation = 8,600 * (114,000 – 5,700) / 36,100 = 25,800。 (d) secondyear depreciation = (114,000 – 5,700) * 4/15 = 28,880.2. (a) weightedaverage accumulated expenditures (2008) = 75,000 * 12/12 + 84,000 * 9/12 + 180,000 * 8/12 + 300,000 * 7/12 + 100,000 * 6/12 = 483,000 (b) interest capitalized during 2008 = 60,000 * 12% + ( 483,000 – 60,000) * 10% =49,5003. (1) depreciation expense = 30,000 (2) book value = 600,000 – 30,000 * 2=540,000 (3) depreciation expense = ( 600,000 – 30,000 * 8)/16 =22,500 (4) book value = 600,000 – 30,000 * 8 – 22,500 = 337,5004. Situation 1: Jan 1st, 2008 Investment in M 260,000 Cash 260,000 June 30 Cash 6000 Dividend revenue 6000Situation 2:January 1, 2008 Investment in S 81,000 Cash 81,000June 15 Cash 10,800 Investment in S 10,800December 31 Investment in S 25,500 Investment Revenue 25,5005. a. December 31, 2008 Investment in K 1,200,000 Cash 1,200,000 June 30, 2009 Dividend Receivable 42,500 Dividend Revenue 42,500 December 31, 2009 Cash 42,500 Dividend Receivable 42,500 b. December 31, 2008 Investment in K 1,200,000 Cash 1,200,000 December 31, 2009 Cash 42,500 Investment in K 42,500 Investment in K 146,000 Investment revenue 146,000c. In a, the investment amount is 1,200,000 net ine reposed is 42,500 In b, the investment amount is 1,303,500 Net ine reposed is 146,000Chapter 51. a. June 1: Dr: Inventory 198,000 Cr: Accounts Payable 198,000June 11: Dr: Accounts Payable 198,000 Cr: Notes Payable 198,000June 12: Dr: Cash 300,000 Cr: Notes Payable 300,000b. Dr: Interest Expenses (for notes on June 11) 12,100 Cr: Interest Payable 12,100Dr: Interest Expenses (for notes on June 12) 8,175 Cr: Interest Payable 8,175c. Balance sheet presentation:Notes Payable 498,000Accrued Interest on Notes Payable 20,275d. For Green:Dr: Notes Payable 198,000Interest Payable 12,100Interest Expense 7,700 Cr: Cash 217,800For Western:Dr: Notes Payable 300,000Interest Payable 8,175Interest Expense 18,825 Cr: Cash 327,0002. (1) 20180。9 Deferred ine tax is an asset 600 Ine tax payable 26,100(2) 20180。9: Dr: Tax expense 25,500 Deferred ine tax 600 Cr: Ine tax payable 26,100(3) 20180。9: Ine statement: tax expense 25,500 Balance sheet: ine tax payable 26,1003. a. 1,560,000 (20000000*12 %* (135%))b. % (20000000*12 %* (135%)/20000000)4.maturity valuenumber of interest periodsstated rate per interestperiodeffective interest rate per interestperiodpayment amount per periodpresent value of bonds at date of issue1$1040%3%$$2201010%12%2325100%12%05. Notes Payable 14,400Interest Payable 1,296Accounts Payable 60,000+Unearned Rent Revenue 7,200Current Liabilities 82,896Chapter 61. Mar. 1 Cash 1,200,000 Common Stock 1,000,000 Paidin Capital in Excess of Par Value 200,000Mar. 15 Organization Expense 50,000 Common Stock 50,000 Mar. 23 Patent 120,000 Common Stock 100,000 Paidin Capital in Excess of Par Value 20,000The value of the patent is not easily determinable, so use the issue price of $12 per share on March 1 which is the issuing price of mon stock.2. Treasury Stock 180,000 Cash 180,000The cost of treasury purchased is 180,000/30,000=60 per share.Nov. 1 Cash 70,000 Treasury Stock 60,000 Paidin Capital from Treasury Stock