Hệ thống bài thi tuyển dụng - Đề thi kiểm tra chuyên môn vị trí kiểm toán viên. | ÑEÀ THI KIEÅM TRA CHUYEÂN MOÂN Vò trí: kiểm toán viên (Va ) Ngaøy thi: 20/ 06/ 2007 Thôøi gian laøm baøi: 30 phuùt Hoï & teân öùng vieân: Naêm sinh: Soá ñieåm: Coffeenia Ltd acquires a grinding machine on July 1 2006 for $100000 which will have no residual value after 10 years. On July 1 2008 as part of the company’s routine revaluation policy, the machine is to be assessed at the fair value of $96000. The machine is sold for $89000 on July 1 2010. The depreciation treatment is based on the straight-line approach. Provide the appropriate calculations and journal entries for all the above transactions.