On December 31, 2018, Far Niente Winery sold a wine press for $545,000; the wine press had originally cost $900,000. Cash was paid by the buyer of the press. Accumulated Depreciation on the press, updated to the date of disposal, was $450,000.What is the journal entry to record the disposal of the asset? A. Debit Cash for $545,000, debit Accumulated Depreciation for $450,000, credit Gain on Disposal for $95,000, and credit Equipment for $900,000.
B. Debit Cash and credit Equipment for $545,000.
C. Debit Cash for $545,000, debit Accumulated Depreciation for $260,000, debit Loss on Disposal for $95,000, and credit Equipment for $900,000.
D. Debit Cash and credit Gain on Disposal for $95,000.

A. Debit Cash for $545,000, debit Accumulated Depreciation for $450,000, credit Gain on Disposal for $95,000, and credit Equipment for $900,000.

Explanation:

Preparation of the the journal entry to record the disposal of the asset

Based on the information given we were told that On December 31, 2018, Winery sold a wine press for the amount of $545,000 in which the wine press originally cost the amount of $900,000 while the buyer of the press paid in Cash if the Accumulated Depreciation on the press which was updated to the date of disposal was the amount of $450,000 the journal entry to record the disposal of the asset will be:

Dr Cash for $545,000

Dr Accumulated Depreciation for $450,000

Cr Gain on Disposal for $95,000

[900,000-(545,000+450,000)]

Cr Equipment for $900,000

x=3

step-by-step explanation:

this is really simple i saw that there was only one term (5x) and thought if that was 15 what would i have to multiply everything else to get it there? well if 5x became 15 then x would have to be 3 so plug the 3 in the x for the other equations and you get 15 for the other ones. so there you go. : )

b. take periodic breaks and alternate between tasks.  

will increase work efficiency, and avoid health issues.