### Jan 11 Kas (20000*16) $320,000 Saham Biasa Premi Saham Biasa
Feb 1 Mesin $50,000
Bangunan $160,000 Tanah $270,000 Saham Preferen Premi Saham Preferen
Ags 10 Kas (14*1800) $25,200
Saham Biasa Premi Saham Biasa
Des 31 Laba Ditahan $89,950
Utang Dividen Kas - Saham Preferen Utang Dividen Kas - Saham Biasa
Ikhtisar Laba/Rugi $175,700
Laba Ditahan b. Bagian Ekuitas Modal Disetor: Kredit Saham Preferen (9000 lembar, par $900,000 Saham Biasa (71.800 lembar, par 1 $718,000 Tambahan Modal Disetor: $200,000 Premi Saham Preferen $80,000 $120,000 Premi Saham Biasa $127,200 Dividen: Dividen Kas Saham Preferen $72,000 Dividen Kas Saham Biasa $17,950 Laba Neto $175,700 $400,000 Total Ekuitas $2,090,850 $80,000
$18,000 $7,200
$72,000 $17,950
$175,700 a. Pembelian investasi Investasi pada Saham Bubbles Inc. $9,900 Kas $9,900
b. Dividen diterima $975
Kas (3,25*300) $975 Pendapatan Dividen
c. Penyesuaian Nilai Wajar
Investasi pada Saham Bubbles Inc. $450 Unrealized Holding Gain/Loss - Equity ((34,5-33 $450 Perhitungan Harga Beli Investasi Saham $9,900 = $33 300