Here are selected 2017 transactions of Marigold Corporation. Jan. 1 Retired a piece of machinery that was purchased on January 1, 2007. The machine cost $63,000 and had a useful life of 10 years with no salvage value.
June 30 Sold a computer that was purchased on January 1, 2015. The computer cost $37,000 and had a useful life of 4 years with no salvage value. The computer was sold for $6,000 cash.
Dec. 31 Sold a delivery truck for $9,130 cash. The truck cost $24,500 when it was purchased on January 1, 2014, and was depreciated based on a 5-year useful life with a $3,400 salvage value.
Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of, where applicable. Marigold Corporation uses straight-line depreciation.
(Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit Date Jan. 1 Accumulated Depreciation-Equipment 63000 Equipment 63000 June 30 Depreciation Expense 4625 Accumulated Depreciation-Equipment 4625 (To record depreciation expense for 2017) Cash 6000 Accumulated Depreciation-Equipment 23125 Accumulated Depreciation- Equipment 4625 (To record depreciation expense for 2017) Cash 6000 Accumulated Depreciation-Equipment 23125 Loss on Disposal of Plant Assets 7875 Equipment 37000 (To record sale of computer) Dec. 31 Depreciation Expense 5275 Accumulated Depreciation-Equipment 5275 (To record depreciation expense for 2017) 9130 Cash Accumulated Depreciation-Equipment 12250 Equipment 24500 Gain on Disposal of Plant Assets (To record sale of delivery truck)

Date      Account and Explanation                      Debit$      Credit$

Jan 1      Accumulated depreciation-Machine     63000

                   Machine                                                                  6300

June 30 Depreciation expense (37000/4)*6/12  4625

                    Accumulated depreciation-Computer                  4625

              (To record Dep)

June 30   Cash                                                        6000

                Accumulated depreciation-Computer  23125

                (37000/4*2.5)

                Loss on sale of computer                       7875

                       Computer                                                             37000

                (To record sale of computer)

Dec 31     Depreciation expense (24500-3400/5) 4220  

                        Accumulated depreciation-Delivery truck        4220

                (To record Dep)

Dec 31     Cash                                                         9130  

                Accumulated depreciation-Truck          16880

                (24500-3400/5*4)

                      Gain on sale of delivery truck                               1510

                       Delivery truck                                                        24500

                (To record sale of computer)  

sound is invisible, but sometimes we can feel it. when a kettle-drum is thumped with a stick that time the tight drum skin moving up and down very quickly for some time and then it pumped sound waves into the air. loudspeakers also work in a similar manner.

components of a speaker:

electromagnet

in order to translate an electrical signal into an audible sound, an electromagnet is used in looudspeakers

  suspension

suspension is used to   center the voice coil in the gap of the magnet and it exerts a restoring force to keep it there. suspension is used to limits the maximum mechanical excursion of the diaphragm and voice coil.

voice coil

voice coil is a coil of wire which is attached to the apex of a loudspeaker cone. it provides the motive force to the cone by the reaction of a magnetic field to the current passing through it.

cone

in a   loudspeaker, a   thin, semi-rigid membrane attached to the voice coil, which moves in a magnetic gap due to which it vibrates   and produced sound. it is known as diaphragm and it can also be called a cone, though not all speaker diaphragms are cone-shaped.

surround

surround is also known as front suspension. surround is used to join the cone to the chassis. together with the suspension it controls the cone excursion, and it is also used to   determine how energy which is   travelling through the cone is absorbed, and how the speaker limits when it reaches the ends of its travel.

dustcap

dustcap is used to protect the voice coil from dust and dirt. it is a part of the cone.

how speaker work

the outer part of the cone is fastened to the outer part of the loudspeaker's circular metal rim. the inner part is fixed to   voice coil that sits just in front of a permanent magnet . when loudspeaker is hooked up to a stereo, electrical signals feed through the speaker cables into the coil. it will convert the coil into an electromagnet magnet . when electricity flows back and forth in the cables, the electromagnet either repels or attract the permanent magnet. this moves the coil back and forth, and it pull and push the loudspeaker cone. like a drum skin vibrating back and forth, the moving cone pumps sounds out into the air.in this way loudspeakers works.