Account
Account Name Debit Credit
Number
111 Cash 25.000.000
112 Account Receivable 13.000.000
113 Supplies 8.500.000
114 Prepaid Rent 31.500.000
115 Prepaid Insurance 6.030.000
116 Prepaid Advertising 7.480.000
121 Equipment 35.000.000
122 Accumulated Depreciation of Equipment 7.000.000
211 Account Payable 7.900.000
212 Salaries Payable 3.200.000
213 Utilities Payable 1.165.000
311 Capital 50.000.000
312 Retained Earnings 28.000.000
411 Revenue 41.000.000
412 Interest Revenue 340.000
511 Salaries Expense 12.000.000
512 Utilities Expense
513 Advertising Expense
514 Depreciation Expense
515 Administration Expense 95.000
Total 138.605.000 138.605.000
Diminta :
1. Buatlah jurnal penyesuaian (adjustment entries) untuk 10 transaksi diatas
2. Susunlah kertas kerja (work sheet)
3. Susunlah Income Statement, Retained Earnings Statement, dan Statement of Financial
Position
4. Buatlah jurnal penutup (closing entries)
5. Susunlah Neraca Saldo Setelah Penutupan (Post Closing Trial Balance)