Kano International Publishing, headquartered in Berlin, Germany, is a leading global publisher of scientific, technical, and medical journals and books for researchers in academia, scientific institutions, and corporate R&D departments. For print publications, assume that Kano owns a Didde press (now manufactured by Graphic Systems Services) that was acquired at an original cost of $330,000. It is being depreciated on a straight-line basis over a 20-year estimated useful life and has a $43,000 estimated residual value. At the end of the prior year, the press had been depreciated for a full five years. At the beginning of January of the current year, a decision was made, on the basis of improved maintenance procedures, that a total estimated useful life of 25 years and a residual value of $83,000 would be more realistic. The accounting period ends December 31.Required:a. Compute the amount of depreciation expense recorded in the prior year. b. Compute the book value of the printing press at the end of the prior year. c. Compute the amount of depreciation that should be recorded in the current year. d. Prepare the adjusting entry for depreciation at December 31 of the current year.

a. Compute the amount of depreciation expense recorded in the prior year.

b. Compute the book value of the printing press at the end of the prior year.

c. Compute the amount of depreciation that should be recorded in the current year.

d. Prepare the adjusting entry for depreciation at December 31 of the current year.

Explanation:

depreciation expense per year of Didde press = ($330,000 - $43,000) / 20 years = $14,350 per year

accumulated depreciation = 5 years x $14,350 = $71,750

net book value = $258,250

adjusted useful life of 25 years, 20 remaining

new residual value of $83,000

depreciation expense per year = ($258,250 - $83,000) / 20 years = $8,762.50 per year

among other factors, composers started writing dynamic markings in their scores because "new instruments allowed for more dynamic ranges and contrast."

dynamics allude to the loudness or softness of music. dynamics offer an approach to demonstrate articulation in sheet music. they to drive the enthusiastic substance of music through volume and force. maybe you could alter both the volume and the shading profundity on your screen at the same time. we can likewise think about the force side of elements as the quality of a note. a few notes are intended to be played delicately and gently, while others are intended to be played all the more firmly.  

some dynamics markings have a letter 'm,' which remains for mezzo, signifying 'medium.' so a mezzo piano unique stamping resembles this (mp) and intends to play medium calm, while a mezzo specialty dynamic resembles this (mf) and intends to play medium loud.