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This system has a useful life of 10 years and a salvage value of 0.3) The following is taken from Clausen Company’s internal records of its factory with two operating departments.A debit to the Accounts Receivable account in the general ledger and a debit to the customer’s account in the accounts receivable subsidiary ledger.A credit to the Accounts Receivable account in the general ledger and a credit to the customer’s account in the accounts receivable subsidiary ledger.

4) On January 2, 2010, a company purchased a delivery truck for ,000 cash.The cost driver for indirect labor is direct labor hours, and the cost driver for the remaining items is number of hours of machine use.The employer pays the 0 remainder of the health insurance premium and an equal amount of contribution to the retirement fund.A credit to Sales and a credit to the customer’s account in the accounts receivable subsidiary ledger.Both unemployment taxes are applied to the first ,000 of an employee’s pay.

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