Date 1991 Dec

Ketrangan 31 Income Summary Merchandise Inventory Merchandise Inventory Income Summary Store Supplies Expense Store Supplies Office Supplies Expense Office Supplies Depr.Store Equipment Accum. Depr.Store Equipment Depr.Office Equipment Accum. Depr.Office Equipment Interest Receivable Interent Income Bad Dabt Expense Allowance for Bad Dabt Prepaid Advertising Advertisisng Expense Salesman Salaries Salesman Salaries Payable General Salaries General Salaries Payable Interest Expense Interest Payable

Ref Debet Kredit 9,300 9,300 12,600 12,600 60 60

388 388 175,000 175,000 10 10 90 90 100 100 75 75

60 60 5 5

equipment awal 1-Apr 1-Oct

Cost Penyusutan 1991 1,600,000 320,000 400,000 60000 150,000 7500 2,150,000 387,500