B.
PT ANE mengumumkan laba Tidak mencatat
Jurnal eliminasi
Modal saham PT ANE Rp 7,875,000
Laba ditahan PT ANE Rp 7,500,000
Investasi PT ANE Rp 15,375,000
Rp 1,125,000
Penghasilan dividen Rp 1,125,000
ANAKNYA PT ANE
N NERACA KONSOLIDASI
2018
Eliminasi Neraca Konsolidasi
K D K
Rp 19,500,000
Rp 40,000,000
Rp 12,500,000
Rp 50,000,000
Rp 7,875,000
Rp 7,500,000
Rp 10,500,000
Rp 4,500,000
Rp 75,000,000
Rp 40,000,000
Rp 17,500,000
Rp 4,500,000
Rp 15,375,000 Rp 137,000,000 Rp 137,000,000