~急~簡單會計一題

Horizon Company owns a building that appears on its prior year-end balance sheet at its original $794,000 cost less $674,900 accumulated depreciation. The building is depreciated on a straight-line basis assuming a 20-year life and no salvage value. During the first week in January of the current calendar year, major structural repairs are completed on the building at a $95,110 cost. The repairs extend its useful life for 7 years beyond the 20 years originally estimated.

(a) Prepare the entry to record the current calendar year's depreciation. (Round your answer to the nearest whole dollar. Omit the "$" sign in your response.)


General Journal Debit Credit
Depreciation Expense 21,421  
Accumulated Depreciation-Building  21,421


個 21,421 怎樣計算出來的