1

A.) 23/2/2013 Account Payable $ 75,000,000

Cash

B.) 1/4/2013
Pick Up $ 90,000,000
Cash
Account Payable

C.) 10/2/2013
Purchase $ 73,500,000
Sales Discount $ 1,500,000
Account Payable

10/2/2013
Trade Payable $ 2,500,000
Purchase Return

D.) zero interest bearing

Pick Up $ 90,000,000
Cash

Interest Expense $ 30,000

Interest Payable
12%*1/12*90000000

Interest Bearing
Notes Payable $ 90,000,000
Interest Payable $ 30,000
Cash

A.) Cash $ 1,625,000

Ordinary Share $ 40,000
Premium Share $ 1,585,000

B.)
$ 75,000,000

$ 18,000,000
$ 72,000,000

$ 75,000,000

Jurnal
$ 2,500,000 Pengambalian

$ 90,000,000

$ 30,000

$ 90,030,000