Branch Y was established by X Co. on May 2011.

Merchandise was billed to the branch by the Home Office at 30% above cost. Branchs transactions during May 2011 were as follows: May Received from Home Office $8,500h cash and merchandise billed at $28,600 Paid $800 representing first and last months rent on lease Purchased furniture and fixtures for $6,500, paying $2,000 cash, the balance to be paid in 90 days. The home office is informed of this purchase, since all branch plant assets are carried on the home office books 1-31 Purchased merchandise from outsiders on account, $9,500 Paid on account $3,500 Sold merchandise on account $16,025 Received in payment of accounts: cash $8,000; notes $1,500 Paid Expenses: Advertising $ 320 Sales salaries and commissions 750 Miscellaneous selling expenses 350 Miscellaneous general expenses 300 Total $1,720 ====== Remitted to home office $2,500 cash and returned merchandise that was unsuited for branch and that was billed at $1,040 Receiv d summary of home office charges to branch for May: Depreciation of furnitures and fixtures $ 65 Insurance on branch assets (the home office originally debited Prepaid Insurance for payment of insurance premiums) 50 Taxes on branch assets (accrued by home office) 40 Advertising 450 Total $ 605 ===== On May 31 the branch had stock on hand as follows: Merchandise received from home office(at billed amounts) Merchandise purchased from outsiders (at cost) Total inventory Sales salaries of $40 had accrued on this date Saudara diminta untuk: 1. Membuat jurnal di kantor cabang untuk mencatat semua transaksi di atas 2. Membuat jurnal yang diperlukan di kantor pusat untuk mencatat semua transaksi di atas $ 18,850 4,800 $ 23,650 ======= 1 1 1