Nama: Cellila Aditama

NIM: 2301875931

P 10 -1A a) Transaction Journal

Tgl
5-Jan Cash € 22,470
Sales € 21,000
Sales tax payable € 1,470

12-Jan unearned service revenue € 10,000

service revenue € 10,000

14-Jan sales tax payable € 5,800

cash € 5,800

20-Jan account receivable € 38,948

sales € 36,400
sales tax payable € 2,548

21-Jan cash € 14,000

notes payable € 14,000

25-Jan cash € 12,947

sales € 12,100
sales tax payable € 847

b) adjusting journal entries

Tgl
31-Jan Interest expense € 23.33
interest payable € 23.33

c) current liabilities account

Notes payable € 14,000

accounts payable € 52,000
unearned service revenue € 3,000
sales tax payable € 4,865
interest payable € 23
total current liabilities € 73,888

P10 - 2A tgl
2-Jan Purchases € 30,000
accounts payable € 30,000

1-Feb account payable € 30,000

notes payable € 30,000

31-Mar interest expense € 300

interest payable € 300

1-Apr notes payable € 30,000

interest payable € 300
cash € 30,300
 1-Jul equipment € 48,000
cash € 8,000
notes payable € 40,000

30-Sep interest expense € 700

interest payable € 700

1-Oct notes payable € 40,000

interest payable € 700
cash € 40,700

1-Dec cash € 15,000

notes payable € 15,000

31-Dec interest expense € 75

interest payable € 75

b) T-accounts

notes payable
1-Apr € 30,000 € 30,000 1-Feb
1-Oct € 40,000 € 40,000 1-Jul
€ 15,000 1-Dec
€ 15,000

interest payable
1-Apr € 300 € 300 31-Mar
1-Oct € 700 € 700 30-Sep
€ 75 31-Dec
€ 75

interest expense
31-Mar € 300
30-Sep € 700
31-Dec € 75
€ 1,075

c) Current liabilities
notes payable € 15,000
interest payable € 75

d) total interest expense is € 1,075

P10 - 3A a) journal entry

1-May cash € 600,000
bonds payable € 600,000
b)
31-Dec bonds interest expense € 36,000
bond interest payable € 36,000

c) non current liabilities

bonds payable € 600,000
 current liabilities
bond interest payable € 36,000

d) bond interest payable € 36,000

bond interest expense € 14,000
cash € 50,000

e) bond interest expense € 36,000

cash € 36,000

f) bond payable € 600,000

loss on bond redemtion € 12,000
cash € 612,000

P10 - 4A a) journal entry

1-Jan cash € 5,880,000
discount on bonds payable € 120,000
bonds payable € 6,000,000

b) non current liabilities

bonds payable € 5,888,000

current liabilities
bonds interest payable € 39,253

c)
1-Jan bonds payable € 6,000,000
loss on bond redemtion € 224,000
cash € 6,120,000
€ 104,000

carrying value of bonds at 1-Jan-2019 € 5,896,000

market value of bonds at 1-Jan-2019 € 6,120,000
€ 224,000