A Machine Costing $176,000 Was Destroyed When It Caught Fire

question 43

Multiple Choice

A machine costing $176,000 was destroyed when it caught fire.At the date of the fire, the accumulated depreciation on the machine was $80,000.An insurance check for $200,000 was received based on the replacement cost of the machine.The entry to record the insurance proceeds and the disposition of the machine will include a

• A)gain on disposal of $24,000.
• B)credit to the Equipment account for $120,000.
• C)credit to the Accumulated Depreciation account for $80,000.
• D)gain on disposal of $104,000.

Recognize the importance of environmental factors and community infrastructure in disease prevention.

Understand the historical development of public health initiatives and their impact on community health.

Analyze the role of government and non-governmental organizations in the advancement of public health.

Identify key figures and their contributions to public health and nursing.