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The comparative balance sheets of Dearing Incorporated show a year-end balance in the Buildings and Equipment account at cost of $17,369 million; a year earlier, the balance was $16,825 million. The Accumulated Depreciation account shows a balance of $5,465 million at year-end and of $4,914 million a year earlier. The statement of cash flows reports that expenditures for buildings and equipment during the year totaled $1,314 million. The income statement indicates a depreciation charge of $1,253 million during the year. The firm sold buildings and equipment during the year at their carrying value.
Buildings and Equipment (Original Cost)____
Accumulated Depreciation____
Proceeds from the disposition_____
Financial Statement Analysis and Preparation
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