AKTIVA KEWAJIBAN
KAS 10,000,000 PIUTANG TAK TERTAGIH 500,000
BANK 20,000,000 BIAYA GAJI 12,500,000
PERSEDIAAN 5,000,000 HUTANG USAHA 9,975,000
Beban dibayar dimuka 3,000,000 HUTANG PAJAK 2,000,000
PIUTANG USAHA 7,500,000 PEND DMK 2,000,000
109,150,000 108,975,000