Written by :

Leader:
Name: Muhammad Romzi Widad Student’s ID: 008202000057

Members:
Name: Baiq Neza Yusthisia Ananda Student’s ID: 008202000011
Name: Dea Elita Triana Student’s ID: 008202000060
Name: Hanifah al Fitri Salsabila Student’s ID: 008202000030
s ID: 008202000057

s ID: 008202000011
s ID: 008202000060
s ID: 008202000030
 13 july 2020 - 31 july 2020
GENERAL JOURNAL J p-1
DATE DESCRIPTION REF DEBIT CREDIT
13-Jul-20 Cash 101 Rp 100,000,000
Capital 331 Rp 100,000,000
13-Jul-20 building 102 Rp 55,000,000
Cash 101 Rp 55,000,000
15-Jul-20 Equipment 157 Rp 22,000,000
Cash 101 Rp 2,000,000
Account Payable 201 Rp 20,000,000
17-Jul-20 Equipment 157 Rp 9,000,000
Cash 101 Rp 9,000,000
17-Jul-20 supplies 126 Rp 1,500,000
Cash 101 Rp 1,500,000
20-Jul-20 Account Receivable 112 Rp 200,000
Service Revenue 400 Rp 200,000
21-Jul-20 building 102 Rp 4,000,000
Cash 101 Rp 4,000,000
23-Jul-20 Cash 101 Rp 200,000
Account Receivable 112 Rp 200,000
25-Jul-20 Equipment 157 Rp 700,000
Cash 101 Rp 700,000
25-Jul-20 supplies 126 Rp 200,000
Cash 101 Rp 200,000
27-Jul-20 Account Receivable 112 Rp 140,000
Service Revenue 400 Rp 140,000
28-Jul-20 Account Receivable 112 Rp 170,000
Service Revenue 400 Rp 170,000
29-Jul-20 Account Receivable 112 Rp 214,000
Service Revenue 400 Rp 214,000
30-Jul-20 Account Receivable 112 Rp 400,000
Service Revenue 400 Rp 400,000
30-Jul-20 Cash 101 Rp 310,000
Account Receivable 112 Rp 310,000
31-Jul-20 Account Receivable 112 Rp 610,000
Service Revenue 400 Rp 610,000
TOTAL Rp 194,644,000 Rp 194,644,000

Aug-20
GENERAL JOURNAL J p-4
DATE DESCRIPTION REF DEBIT CREDIT
1-Aug-20 Cash 101 Rp 400,000
Account Receivable 112 Rp 400,000
1-Aug-20 Account Receivable 112 Rp 200,000
 Service Revenue 400 Rp 200,000
2-Aug-20 Account Receivable 112 Rp 40,000
Service Revenue 400 Rp 40,000
3-Aug-20 Account Receivable 112 Rp 130,000
Service Revenue 400 Rp 130,000
4-Aug-20 Cash 101 Rp 824,000
Account Receivable 112 Rp 824,000
5-Aug-20 Supplies Expense 631 Rp 300,000
Cash 101 Rp 300,000
5-Aug-20 Cash 101 Rp 100,000
Service Revenue 400 Rp 100,000
6-Aug-20 Cash 101 Rp 90,000
Service Revenue 400 Rp 90,000
7-Aug-20 Account Receivable 112 Rp 175,000
Service Revenue 400 Rp 175,000
8-Aug-20 Account Payable 201 Rp 1,500,000
Cash 101 Rp 1,500,000
8-Aug-20 Cash 101 Rp 250,000
Service Revenue 400 Rp 250,000
9-Aug-20 Account Receivable 112 Rp 300,000
Service Revenue 400 Rp 300,000
10-Aug-20 Account Receivable 112 Rp 100,000
Service Revenue 400 Rp 100,000
11-Aug-20 Cash 101 Rp 100,000
Service Revenue 400 Rp 100,000
12-Aug-20 Cash 101 Rp 945,000
Account Receivable 112 Rp 945,000
12-Aug-20 Account Receivable 112 Rp 450,000
Service Revenue 400 Rp 450,000
13-Aug-20 Cash 101 Rp 200,000
Service Revenue 400 Rp 200,000
14-Aug-20 Cash 101 Rp 150,000
Service Revenue 400 Rp 150,000
15-Aug-20 Cash 101 Rp 450,000
Account Receivable 112 Rp 450,000
16-Aug-20 Cash 101 Rp 500,000
Service Revenue 400 Rp 500,000
18-Aug-20 Cash 101 Rp 1,000,000
Account Receivable 112 Rp 500,000
Service Revenue 400 Rp 1,500,000
19-Aug-20 Cash 101 Rp 200,000
Service Revenue 400 Rp 200,000
22-Aug-20 Account Receivable 112 Rp 250,000
Service Revenue 400 Rp 250,000
23-Aug-20 Cash 101 Rp 192,000
 Service Revenue 400 Rp 192,000
23-Aug-20 Cash 101 Rp 500,000
Account Receivable 112 Rp 500,000
24-Aug-20 Cash 101 Rp 300,000
Service Revenue 400 Rp 300,000
24-Aug-20 Cash 101 Rp 250,000
Account Receivable 112 Rp 250,000
25-Aug-20 Account Receivable 112 Rp 350,000
Service Revenue 400 Rp 350,000
26-Aug-20 Cash 101 Rp 200,000
Service Revenue 400 Rp 200,000
27-Aug-20 Cash 101 Rp 175,000
Service Revenue 400 Rp 175,000
27-Aug-20 Supplies 126 Rp 1,000,000
Cash 101 Rp 1,000,000
28-Aug-20 Account Receivable 112 Rp 240,000
Service Revenue 400 Rp 240,000
29-Aug-20 Cash 101 Rp 192,000
Service Revenue 400 Rp 192,000
29-Aug-20 Cash 101 Rp 350,000
Account Receivable 112 Rp 350,000
30-Aug-20 Account Receivable 112 Rp 350,000
Service Revenue 400 Rp 350,000
30-Aug-20 Cash 101 Rp 240,000
Account Receivable 112 Rp 240,000
31-Aug-20 Supplies 126 Rp 1,000,000
Cash 101 Rp 1,000,000
31-Aug-20 Account Receivable 112 Rp 220,000
Service Revenue 400 Rp 220,000
TOTAL Rp 14,713,000 Rp 14,713,000

Sep-20
GENERAL JOURNAL J p-7
DATE DESCRIPTION REF DEBIT CREDIT
1-Sep-20 Account Receivable 112 Rp 200,000
Service revenue 400 Rp 200,000
2-Sep-20 Account Receivable 112 Rp 180,000
Service revenue 400 Rp 180,000
2-Sep-20 Cash 101 Rp 570,000
Account Receivable 112 Rp 570,000
3-Sep-20 Cash 101 Rp 200,000
 Service revenue 400 Rp 200,000
4-Sep-20 Supplies 126 Rp 500,000
Cash 101 Rp 500,000
4-Sep-20 Cash 101 Rp 380,000
Account Receivable 112 Rp 380,000
4-Sep-20 Account Receivable 112 Rp 230,000
Service revenue 400 Rp 230,000
5-Sep-20 Cash 101 Rp 375,000
Service revenue 400 Rp 375,000
6-Sep-20 Account Receivable 112 Rp 340,000
Service revenue 400 Rp 340,000
7-Sep-20 Cash 101 Rp 270,000
Service revenue 400 Rp 270,000
7-Sep-20 Cash 101 Rp 570,000
Account Receivable 112 Rp 570,000
8-Sep-20 Cash 101 Rp 190,000
Service revenue 400 Rp 190,000
8-Sep-20 Account Payable 201 Rp 1,500,000
Cash 101 Rp 1,500,000
9-Sep-20 Account Receivable 112 Rp 275,000
Service revenue 400 Rp 275,000
10-Sep-20 Account Receivable 112 Rp 230,000
Service revenue 400 Rp 230,000
11-Sep-20 Cash 101 Rp 275,000
Account Receivable 112 Rp 275,000
11-Sep-20 Cash 101 Rp 180,000
Service revenue 400 Rp 180,000
12-Sep-20 Cash 101 Rp 230,000
Account Receivable 112 Rp 230,000
12-Sep-20 Account Receivable 112 Rp 250,000
Service revenue 400 Rp 250,000
13-Sep-20 Account Receivable 112 Rp 175,000
Service revenue 400 Rp 175,000
14-Sep-20 Cash 101 Rp 200,000
Service revenue 400 Rp 200,000
15-Sep-20 Cash 101 Rp 425,000
Account Receivable 112 Rp 425,000
15-Sep-20 Account Receivable 112 Rp 200,000
Service revenue 400 Rp 200,000
16-Sep-20 Supplies Expenses 631 Rp 450,000
Cash 101 Rp 450,000
16-Sep-20 Account Receivable 112 Rp 250,000
Service revenue 400 Rp 250,000
17-Sep-20 Cash 101 Rp 450,000
Account Receivable 112 Rp 450,000
17-Sep-20 Cash 101 Rp 185,000
Service revenue 400 Rp 185,000
18-Sep-20 Account Receivable 112 Rp 200,000
Service revenue 400 Rp 200,000
19-Sep-20 Cash 101 Rp 150,000
Service revenue 400 Rp 150,000
20-Sep-20 Account Receivable 112 Rp 185,000
Service revenue 400 Rp 185,000
21-Sep-20 Cash 101 Rp 270,000
Service revenue 400 Rp 270,000
22-Sep-20 Cash 101 Rp 385,000
Account Receivable 112 Rp 385,000
22-Sep-20 Account Receivable 112 Rp 200,000
Service revenue 400 Rp 200,000
23-Sep-20 Cash 101 Rp 350,000
Service revenue 400 Rp 350,000
24-Sep-20 Account Receivable 112 Rp 320,000
Service revenue 400 Rp 320,000
25-Sep-20 Cash 101 Rp 520,000
Account Receivable 112 Rp 520,000
25-Sep-20 Account Receivable 112 Rp 250,000
Service revenue 400 Rp 250,000
26-Sep-20 Cash 101 Rp 300,000
Service revenue 400 Rp 300,000
27-Sep-20 Cash 101 Rp 250,000
Account Receivable 112 Rp 250,000
27-Sep-20 Account Receivable 112 Rp 150,000
Service revenue 400 Rp 150,000
28-Sep-20 Cash 101 Rp 250,000
Service revenue 400 Rp 250,000
TOTAL Rp 13,060,000 Rp 13,060,000
- 31 july 2020
Adjusting Journal Entry J p-2
DATE DESCRIPTION REF DEBIT CREDIT
31-Jul-20 supplies Expense 631 Rp 120,000
Supplies 126 Rp 120,000
31-Jul-20 Gasoline expense 633 Rp 40,000
Cash 101 Rp 40,000
31-Jul-20 Water & Electricity Expense 632 Rp 300,000
Cash 101 Rp 300,000
TOTAL Rp 460,000 Rp 460,000

g-20
Adjusting Journal Entry J p-5
DATE DESCRIPTION REF DEBIT CREDIT
31-Aug-20 Drawing 332 Rp 1,500,000
Cash 101 Rp 1,500,000
31-Aug-20 Supplies Expense 631 Rp 1,200,000
 Supplies 126 Rp 1,200,000
31-Aug-20 Gasoline Expense 633 Rp 250,000
Cash 101 Rp 250,000
31-Aug-20 Water & Electricity Expense 632 Rp 800,000
Cash 101 Rp 800,000
TOTAL Rp 3,750,000 Rp 3,750,000
p-20
Adjusting Journal Entry J p-8
DATE DESCRIPTION REF DEBIT CREDIT
30-Sep-20 Drawing 332 Rp 1,500,000
Cash 101 Rp 1,500,000
30-Sep-20 Supplies Expense 631 Rp 600,000
Supplies 126 Rp 600,000
30-Sep-20 Gasoline Expense 633 Rp 230,000
Cash 101 Rp 230,000
30-Sep-20 Water & Electricity Expense 632 Rp 750,000
Cash 101 Rp 750,000
TOTAL Rp 3,080,000 Rp 3,080,000
 Cash

DATE EXPLANATION REF DEBIT

13-Jul-20 GENERAL JOURNAL J p-1 Rp 100,000,000
13-Jul-20 GENERAL JOURNAL J p-1
15-Jul-20 GENERAL JOURNAL J p-1
17-Jul-20 GENERAL JOURNAL J p-1
17-Jul-20 GENERAL JOURNAL J p-1
21-Jul-20 GENERAL JOURNAL J p-1
23-Jul-20 GENERAL JOURNAL J p-1 Rp 200,000
25-Jul-20 GENERAL JOURNAL J p-1
25-Jul-20 GENERAL JOURNAL J p-1
30-Jul-20 GENERAL JOURNAL J p-1 Rp 310,000
31-Jul-20 Adjusting Journal Entry J p-2
31-Jul-20 Adjusting Journal Entry J p-2
1-Aug-20 GENERAL JOURNAL J p-4 Rp 400,000
4-Aug-20 GENERAL JOURNAL J p-4 Rp 824,000
5-Aug-20 GENERAL JOURNAL J p-4
5-Aug-20 GENERAL JOURNAL J p-4 Rp 100,000
6-Aug-20 GENERAL JOURNAL J p-4 Rp 90,000
8-Aug-20 GENERAL JOURNAL J p-4
8-Aug-20 GENERAL JOURNAL J p-4 Rp 250,000
11-Aug-20 GENERAL JOURNAL J p-4 Rp 100,000
12-Aug-20 GENERAL JOURNAL J p-4 Rp 945,000
13-Aug-20 GENERAL JOURNAL J p-4 Rp 200,000
14-Aug-20 GENERAL JOURNAL J p-4 Rp 150,000
15-Aug-20 GENERAL JOURNAL J p-4 Rp 450,000
16-Aug-20 GENERAL JOURNAL J p-4 Rp 500,000
18-Aug-20 GENERAL JOURNAL J p-4 Rp 1,000,000
19-Aug-20 GENERAL JOURNAL J p-4 Rp 200,000
23-Aug-20 GENERAL JOURNAL J p-4 Rp 192,000
23-Aug-20 GENERAL JOURNAL J p-4 Rp 500,000
24-Aug-20 GENERAL JOURNAL J p-4 Rp 300,000
24-Aug-20 GENERAL JOURNAL J p-4 Rp 250,000
26-Aug-20 GENERAL JOURNAL J p-4 Rp 200,000
27-Aug-20 GENERAL JOURNAL J p-4 Rp 175,000
27-Aug-20 GENERAL JOURNAL J p-4
29-Aug-20 GENERAL JOURNAL J p-4 Rp 192,000
29-Aug-20 GENERAL JOURNAL J p-4 Rp 350,000
30-Aug-20 GENERAL JOURNAL J p-4 Rp 240,000
31-Aug-20 GENERAL JOURNAL J p-4
31-Aug-20 Adjusting Journal Entry J p-5
31-Aug-20 Adjusting Journal Entry J p-5
31-Aug-20 Adjusting Journal Entry J p-5
2-Sep-20 GENERAL JOURNAL J p-7 Rp 570,000
3-Sep-20 GENERAL JOURNAL J p-7 Rp 200,000
4-Sep-20 GENERAL JOURNAL J p-7
4-Sep-20 GENERAL JOURNAL J p-7 Rp 380,000
5-Sep-20 GENERAL JOURNAL J p-7 Rp 375,000
7-Sep-20 GENERAL JOURNAL J p-7 Rp 270,000
7-Sep-20 GENERAL JOURNAL J p-7 Rp 570,000
8-Sep-20 GENERAL JOURNAL J p-7 Rp 190,000
8-Sep-20 GENERAL JOURNAL J p-7
11-Sep-20 GENERAL JOURNAL J p-7 Rp 275,000
11-Sep-20 GENERAL JOURNAL J p-7 Rp 180,000
12-Sep-20 GENERAL JOURNAL J p-7 Rp 230,000
14-Sep-20 GENERAL JOURNAL J p-7 Rp 200,000
15-Sep-20 GENERAL JOURNAL J p-7 Rp 425,000
16-Sep-20 GENERAL JOURNAL J p-7
17-Sep-20 GENERAL JOURNAL J p-7 Rp 450,000
17-Sep-20 GENERAL JOURNAL J p-7 Rp 185,000
19-Sep-20 GENERAL JOURNAL J p-7 Rp 150,000
21-Sep-20 GENERAL JOURNAL J p-7 Rp 270,000
22-Sep-20 GENERAL JOURNAL J p-7 Rp 385,000
23-Sep-20 GENERAL JOURNAL J p-7 Rp 350,000
25-Sep-20 GENERAL JOURNAL J p-7 Rp 520,000
26-Sep-20 GENERAL JOURNAL J p-7 Rp 300,000
27-Sep-20 GENERAL JOURNAL J p-7 Rp 250,000
28-Sep-20 GENERAL JOURNAL J p-7 Rp 250,000
30-Sep-20 Adjusting Journal Entry J p-8
30-Sep-20 Adjusting Journal Entry J p-8
30-Sep-20 Adjusting Journal Entry J p-8

Building

DATE EXPLANATION REF DEBIT

13-Jul-20 GENERAL JOURNAL J p-1 Rp 55,000,000
21-Jul-20 GENERAL JOURNAL J p-1 Rp 4,000,000

Account Receivable
DATE EXPLANATION REF DEBIT
20-Jul-20 GENERAL JOURNAL J p-1 Rp 200,000
23-Jul-20 GENERAL JOURNAL J p-1
27-Jul-20 GENERAL JOURNAL J p-1 Rp 140,000
28-Jul-20 GENERAL JOURNAL J p-1 Rp 170,000
29-Jul-20 GENERAL JOURNAL J p-1 Rp 214,000
30-Jul-20 GENERAL JOURNAL J p-1 Rp 400,000
30-Jul-20 GENERAL JOURNAL J p-1
31-Jul-20 GENERAL JOURNAL J p-1 Rp 610,000
1-Aug-20 GENERAL JOURNAL J p-4
1-Aug-20 GENERAL JOURNAL J p-4 Rp 200,000
2-Aug-20 GENERAL JOURNAL J p-4 Rp 40,000
3-Aug-20 GENERAL JOURNAL J p-4 Rp 130,000
4-Aug-20 GENERAL JOURNAL J p-4
7-Aug-20 GENERAL JOURNAL J p-4 Rp 175,000
9-Aug-20 GENERAL JOURNAL J p-4 Rp 300,000
10-Aug-20 GENERAL JOURNAL J p-4 Rp 100,000
11-Aug-20 GENERAL JOURNAL J p-4
12-Aug-20 GENERAL JOURNAL J p-4 Rp 450,000
15-Aug-20 GENERAL JOURNAL J p-4
18-Aug-20 GENERAL JOURNAL J p-4 Rp 500,000
22-Aug-20 GENERAL JOURNAL J p-4 Rp 250,000
23-Aug-20 GENERAL JOURNAL J p-4
24-Aug-20 GENERAL JOURNAL J p-4
25-Aug-20 GENERAL JOURNAL J p-4 Rp 350,000
28-Aug-20 GENERAL JOURNAL J p-4 Rp 240,000
29-Aug-20 GENERAL JOURNAL J p-4
30-Aug-20 GENERAL JOURNAL J p-4 Rp 350,000
30-Aug-20 GENERAL JOURNAL J p-4
31-Aug-20 GENERAL JOURNAL J p-4 Rp 220,000
1-Sep-20 GENERAL JOURNAL J p-7 Rp 200,000
2-Sep-20 GENERAL JOURNAL J p-7 Rp 180,000
2-Sep-20 GENERAL JOURNAL J p-7
4-Sep-20 GENERAL JOURNAL J p-7
4-Sep-20 GENERAL JOURNAL J p-7 Rp 230,000
6-Sep-20 GENERAL JOURNAL J p-7 Rp 340,000
7-Sep-20 GENERAL JOURNAL J p-7
9-Sep-20 GENERAL JOURNAL J p-7 Rp 275,000
10-Sep-20 GENERAL JOURNAL J p-7 Rp 230,000
11-Sep-20 GENERAL JOURNAL J p-7
12-Sep-20 GENERAL JOURNAL J p-7
12-Sep-20 GENERAL JOURNAL J p-7 Rp 250,000
13-Sep-20 GENERAL JOURNAL J p-7 Rp 175,000
15-Sep-20 GENERAL JOURNAL J p-7
15-Sep-20 GENERAL JOURNAL J p-7 Rp 200,000
16-Sep-20 GENERAL JOURNAL J p-7 Rp 250,000
17-Sep-20 GENERAL JOURNAL J p-7
18-Sep-20 GENERAL JOURNAL J p-7 Rp 200,000
20-Sep-20 GENERAL JOURNAL J p-7 Rp 185,000
22-Sep-20 GENERAL JOURNAL J p-7
22-Sep-20 GENERAL JOURNAL J p-7 Rp 200,000
24-Sep-20 GENERAL JOURNAL J p-7 Rp 320,000
25-Sep-20 GENERAL JOURNAL J p-7
25-Sep-20 GENERAL JOURNAL J p-7 Rp 250,000
27-Sep-20 GENERAL JOURNAL J p-7
27-Sep-20 GENERAL JOURNAL J p-7 Rp 150,000

Supplies

DATE EXPLANATION REF DEBIT

17-Jul-20 GENERAL JOURNAL J p-1 Rp 1,500,000
25-Jul-20 GENERAL JOURNAL J p-1 Rp 200,000
31-Jul-20 Adjusting Journal Entry J p-2
27-Aug-20 GENERAL JOURNAL J p-4 Rp 1,000,000
31-Aug-20 GENERAL JOURNAL J p-4 Rp 1,000,000
31-Aug-20 Adjusting Journal Entry J p-5
4-Sep-20 GENERAL JOURNAL J p-7 Rp 500,000
30-Sep-20 Adjusting Journal Entry J p-8

Equipment

DATE EXPLANATION REF DEBIT

15-Jul-20 GENERAL JOURNAL J p-1 Rp 22,000,000
17-Jul-20 GENERAL JOURNAL J p-1 Rp 9,000,000
25-Jul-20 GENERAL JOURNAL J p-1 Rp 700,000
 101

BALANCE
CREDIT DEBIT CREDIT
Rp 100,000,000
Rp 55,000,000 Rp 45,000,000
Rp 2,000,000 Rp 43,000,000
Rp 9,000,000 Rp 34,000,000
Rp 1,500,000 Rp 32,500,000
Rp 4,000,000 Rp 28,500,000
Rp 28,700,000
Rp 700,000 Rp 28,000,000
Rp 200,000 Rp 27,800,000
Rp 28,110,000
Rp 40,000 Rp 28,070,000
Rp 300,000 Rp 27,770,000
Rp 28,170,000
Rp 28,994,000
Rp 300,000 Rp 28,694,000
Rp 28,794,000
Rp 28,884,000
Rp 1,500,000 Rp 27,384,000
Rp 27,634,000
Rp 27,734,000
Rp 28,679,000
Rp 28,879,000
Rp 29,029,000
Rp 29,479,000
Rp 29,979,000
Rp 30,979,000
Rp 31,179,000
Rp 31,371,000
Rp 31,871,000
Rp 32,171,000
Rp 32,421,000
Rp 32,621,000
Rp 32,796,000
Rp 1,000,000 Rp 31,796,000
Rp 31,988,000
Rp 32,338,000
Rp 32,578,000
Rp 1,000,000 Rp 31,578,000
Rp 1,500,000 Rp 30,078,000
Rp 250,000 Rp 29,828,000
Rp 800,000 Rp 29,028,000
Rp 29,598,000
Rp 29,798,000
Rp 500,000 Rp 29,298,000
Rp 29,678,000
Rp 30,053,000
Rp 30,323,000
Rp 30,893,000
Rp 31,083,000
Rp 1,500,000 Rp 29,583,000
Rp 29,858,000
Rp 30,038,000
Rp 30,268,000
Rp 30,468,000
Rp 30,893,000
Rp 450,000 Rp 30,443,000
Rp 30,893,000
Rp 31,078,000
Rp 31,228,000
Rp 31,498,000
Rp 31,883,000
Rp 32,233,000
Rp 32,753,000
Rp 33,053,000
Rp 33,303,000
Rp 33,553,000
Rp 1,500,000 Rp 32,053,000
Rp 230,000 Rp 31,823,000
Rp 750,000 Rp 31,073,000
Rp 31,073,000
Rp 31,073,000
Rp 31,073,000

102

BALANCE
CREDIT DEBIT CREDIT
Rp 55,000,000
Rp 59,000,000
Rp 59,000,000
Rp 59,000,000

112
 BALANCE
CREDIT DEBIT CREDIT
Rp 200,000
Rp 200,000 Rp -
Rp 140,000
Rp 310,000
Rp 524,000
Rp 924,000
Rp 310,000 Rp 614,000
Rp 1,224,000
Rp 400,000 Rp 824,000
Rp 1,024,000
Rp 1,064,000
Rp 1,194,000
Rp 824,000 Rp 370,000
Rp 545,000
Rp 845,000
Rp 945,000
Rp 945,000 Rp -
Rp 450,000
Rp 450,000 Rp -
Rp 500,000
Rp 750,000
Rp 500,000 Rp 250,000
Rp 250,000 Rp -
Rp 350,000
Rp 590,000
Rp 350,000 Rp 240,000
Rp 590,000
Rp 240,000 Rp 350,000
Rp 570,000
Rp 770,000
Rp 950,000
Rp 570,000 Rp 380,000
Rp 380,000 Rp -
Rp 230,000
Rp 570,000
Rp 570,000 Rp -
Rp 275,000
Rp 505,000
Rp 275,000 Rp 230,000
Rp 230,000 Rp -
Rp 250,000
Rp 425,000
Rp 425,000 Rp -
Rp 200,000
Rp 450,000
Rp 450,000 Rp -
Rp 200,000
Rp 385,000
Rp 385,000 Rp -
Rp 200,000
Rp 520,000
Rp 520,000 Rp -
Rp 250,000
Rp 250,000 Rp -
Rp 150,000
Rp 150,000
Rp 150,000
Rp 150,000
Rp 150,000
Rp 150,000
Rp 150,000

126

BALANCE
CREDIT DEBIT CREDIT
Rp 1,500,000
Rp 1,700,000
Rp 120,000 Rp 1,580,000
Rp 2,580,000
Rp 3,580,000
Rp 1,200,000 Rp 2,380,000
Rp 2,880,000
Rp 600,000 Rp 2,280,000
Rp 2,280,000

157

BALANCE
CREDIT DEBIT CREDIT
Rp 22,000,000
Rp 31,000,000
Rp 31,700,000
Rp 31,700,000
Rp 31,700,000
Rp 31,700,000
 Account Payable
BALANCE
DATE EXPLANATION REF DEBIT CREDIT DEBIT
15-Jul-20 GENERAL JOURNAL Jp-1 Rp 20,000,000
8-Aug-20 GENERAL JOURNAL J p-4 Rp 1,500,000
8-Sep-20 GENERAL JOURNAL J p-7 Rp 1,500,000

Capital
BALANCE
DATE EXPLANATION REF DEBIT CREDIT DEBIT
13-Jul-20 GENERAL JOURNAL Jp-1 Rp 100,000,000
31-Jul-20 Closing Entry J p-3 Closing Entry Rp 1,274,000
31-Aug-20 Closing Entry J p-6 Closing Entry Rp 2,904,000
30-Sep-20 Closing Entry J p-9 Closing Entry Rp 3,025,000

Drawing
BALANCE
DATE EXPLANATION REF DEBIT CREDIT DEBIT
31-Aug-20 Adjusting Journal Entry J p-5 Rp 1,500,000 Rp 1,500,000
31-Aug-20 Closing Entry J p-6 Closing Entry Rp 1,500,000 Rp -
30-Sep-20 Adjusting Journal Entry J p-8 Rp 1,500,000 Rp 1,500,000
30-Sep-20 Closing Entry J p-9 Closing Entry Rp 1,500,000 Rp -
 201

BALANCE
CREDIT
Rp 20,000,000
Rp 18,500,000
Rp 17,000,000
Rp 17,000,000
Rp 17,000,000

331

BALANCE
CREDIT
Rp 100,000,000
Rp 101,274,000
Rp 104,178,000
Rp 107,203,000
Rp 107,203,000

332

BALANCE
CREDIT
 Service Revenue
BALANCE
DATE EXPLANATION REF DEBIT CREDIT DEBIT
20-Jul-20 GENERAL JOURNAL J p-1 Rp 200,000
27-Jul-20 GENERAL JOURNAL J p-1 Rp 140,000
28-Jul-20 GENERAL JOURNAL J p-1 Rp 170,000
29-Jul-20 GENERAL JOURNAL J p-1 Rp 214,000
30-Jul-20 GENERAL JOURNAL J p-1 Rp 400,000
31-Jul-20 GENERAL JOURNAL J p-1 Rp 610,000
31-Jul-20 Closing Entry J p-3 Closin Rp 1,734,000
1-Aug-20 GENERAL JOURNAL J p-4 Rp 200,000
2-Aug-20 GENERAL JOURNAL J p-4 Rp 40,000
3-Aug-20 GENERAL JOURNAL J p-4 Rp 130,000
5-Aug-20 GENERAL JOURNAL J p-4 Rp 100,000
6-Aug-20 GENERAL JOURNAL J p-4 Rp 90,000
7-Aug-20 GENERAL JOURNAL J p-4 Rp 175,000
8-Aug-20 GENERAL JOURNAL J p-4 Rp 250,000
9-Aug-20 GENERAL JOURNAL J p-4 Rp 300,000
10-Aug-20 GENERAL JOURNAL J p-4 Rp 100,000
11-Aug-20 GENERAL JOURNAL J p-4 Rp 100,000
12-Aug-20 GENERAL JOURNAL J p-4 Rp 450,000
13-Aug-20 GENERAL JOURNAL J p-4 Rp 200,000
14-Aug-20 GENERAL JOURNAL J p-4 Rp 150,000
16-Aug-20 GENERAL JOURNAL J p-4 Rp 500,000
18-Aug-20 GENERAL JOURNAL J p-4 Rp 1,500,000
19-Aug-20 GENERAL JOURNAL J p-4 Rp 200,000
22-Aug-20 GENERAL JOURNAL J p-4 Rp 250,000
23-Aug-20 GENERAL JOURNAL J p-4 Rp 192,000
24-Aug-20 GENERAL JOURNAL J p-4 Rp 300,000
25-Aug-20 GENERAL JOURNAL J p-4 Rp 350,000
26-Aug-20 GENERAL JOURNAL J p-4 Rp 200,000
27-Aug-20 GENERAL JOURNAL J p-4 Rp 175,000
28-Aug-20 GENERAL JOURNAL J p-4 Rp 240,000
29-Aug-20 GENERAL JOURNAL J p-4 Rp 192,000
30-Aug-20 GENERAL JOURNAL J p-4 Rp 350,000
31-Aug-20 GENERAL JOURNAL J p-4 Rp 220,000
31-Aug-20 Closing Entry J p-6 Closin Rp 6,954,000
1-Sep-20 GENERAL JOURNAL J p-7 Rp 200,000
2-Sep-20 GENERAL JOURNAL J p-7 Rp 180,000
3-Sep-20 GENERAL JOURNAL J p-7 Rp 200,000
4-Sep-20 GENERAL JOURNAL J p-7 Rp 230,000
5-Sep-20 GENERAL JOURNAL J p-7 Rp 375,000
 6-Sep-20 GENERAL JOURNAL J p-7 Rp 340,000
7-Sep-20 GENERAL JOURNAL J p-7 Rp 270,000
8-Sep-20 GENERAL JOURNAL J p-7 Rp 190,000
9-Sep-20 GENERAL JOURNAL J p-7 Rp 275,000
10-Sep-20 GENERAL JOURNAL J p-7 Rp 230,000
11-Sep-20 GENERAL JOURNAL J p-7 Rp 180,000
12-Sep-20 GENERAL JOURNAL J p-7 Rp 250,000
13-Sep-20 GENERAL JOURNAL J p-7 Rp 175,000
14-Sep-20 GENERAL JOURNAL J p-7 Rp 200,000
15-Sep-20 GENERAL JOURNAL J p-7 Rp 200,000
16-Sep-20 GENERAL JOURNAL J p-7 Rp 250,000
17-Sep-20 GENERAL JOURNAL J p-7 Rp 185,000
18-Sep-20 GENERAL JOURNAL J p-7 Rp 200,000
19-Sep-20 GENERAL JOURNAL J p-7 Rp 150,000
20-Sep-20 GENERAL JOURNAL J p-7 Rp 185,000
21-Sep-20 GENERAL JOURNAL J p-7 Rp 270,000
22-Sep-20 GENERAL JOURNAL J p-7 Rp 200,000
23-Sep-20 GENERAL JOURNAL J p-7 Rp 350,000
24-Sep-20 GENERAL JOURNAL J p-7 Rp 320,000
25-Sep-20 GENERAL JOURNAL J p-7 Rp 250,000
26-Sep-20 GENERAL JOURNAL J p-7 Rp 300,000
27-Sep-20 GENERAL JOURNAL J p-7 Rp 150,000
28-Sep-20 GENERAL JOURNAL J p-7 Rp 250,000
30-Sep-20 Closing Entry J p-9 Closin Rp 6,555,000

Supplies Expense
BALANCE
DATE EXPLANATION REF DEBIT CREDIT DEBIT
31-Jul-20 Adjusting Journal Entry J p-2 Rp 120,000 Rp 120,000
31-Jul-20 Closing Entry J p-3 Closing Entry Rp 120,000 Rp -
5-Jul-20 GENERAL JOURNAL J p-4 Rp 300,000 Rp 300,000
31-Aug-20 Adjusting Journal Entry J p-5 Rp 1,200,000 Rp 1,500,000
31-Aug-20 Closing Entry J p-6 Closing Entry Rp 1,500,000 Rp -
16-Sep-20 GENERAL JOURNAL J p-7 Rp 450,000 Rp 450,000
30-Sep-20 Adjusting Journal Entry J p-8 Rp 600,000 Rp 1,050,000
30-Sep-20 Closing Entry J p-9 Closing Entry Rp 1,050,000 Rp -
Rp -
 Water & Electricity Expense
BALANCE
DATE EXPLANATION REF DEBIT CREDIT DEBIT
31-Jul-20 Adjusting Journal Entry J p-2 Rp 300,000 Rp 300,000
31-Jul-20 Closing Entry J p-3 Closing Entry Rp 300,000 Rp -
31-Aug-20 Adjusting Journal Entry J p-5 Rp 800,000 Rp 800,000
31-Aug-20 Closing Entry J p-6 Closing Entry Rp 800,000 Rp -
30-Sep-20 Adjusting Journal Entry J p-8 Rp 750,000 Rp 750,000
30-Sep-20 Closing Entry J p-9 Closing Entry Rp 750,000 Rp -

Gasoline expense
BALANCE
DATE EXPLANATION REF DEBIT CREDIT DEBIT
31-Jul-20 Adjusting Journal Entry J p-2 Rp 40,000 Rp 40,000
31-Jul-20 Closing Entry J p-3 Closing Entry Rp 40,000 Rp -
31-Aug-20 Adjusting Journal Entry J p-5 Rp 250,000 Rp 250,000
31-Aug-20 Closing Entry J p-6 Closing Entry Rp 250,000 Rp -
30-Sep-20 Adjusting Journal Entry J p-8 Rp 230,000 Rp 230,000
30-Sep-20 Closing Entry J p-9 Closing Entry Rp 230,000 Rp -
Rp -
 400

BALANCE
CREDIT
Rp 200,000
Rp 340,000
Rp 510,000
Rp 724,000
Rp 1,124,000
Rp 1,734,000
Rp -
Rp 200,000
Rp 240,000
Rp 370,000
Rp 470,000
Rp 560,000
Rp 735,000
Rp 985,000
Rp 1,285,000
Rp 1,385,000
Rp 1,485,000
Rp 1,935,000
Rp 2,135,000
Rp 2,285,000
Rp 2,785,000
Rp 4,285,000
Rp 4,485,000
Rp 4,735,000
Rp 4,927,000
Rp 5,227,000
Rp 5,577,000
Rp 5,777,000
Rp 5,952,000
Rp 6,192,000
Rp 6,384,000
Rp 6,734,000
Rp 6,954,000
Rp -
Rp 200,000
Rp 380,000
Rp 580,000
Rp 810,000
Rp 1,185,000
 Rp 1,525,000
Rp 1,795,000
Rp 1,985,000
Rp 2,260,000
Rp 2,490,000
Rp 2,670,000
Rp 2,920,000
Rp 3,095,000
Rp 3,295,000
Rp 3,495,000
Rp 3,745,000
Rp 3,930,000
Rp 4,130,000
Rp 4,280,000
Rp 4,465,000
Rp 4,735,000
Rp 4,935,000
Rp 5,285,000
Rp 5,605,000
Rp 5,855,000
Rp 6,155,000
Rp 6,305,000
Rp 6,555,000
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

631

BALANCE
CREDIT
 632

CREDIT

633

CREDIT
 Worksheet 31 july 2020

account Trial balance before adjusment Adjustment

number accounts DEBIT CREDIT DEBIT
101 Cash Rp 28,110,000
102 Building Rp 59,000,000
112 Account Receivable Rp 1,224,000
126 Supplies Rp 1,700,000
157 Equipment Rp 31,700,000
201 Account Payable Rp 20,000,000
331 Capital Rp 100,000,000
332 Drawing
350 Income Summary
400 Service Revenue Rp 1,734,000
631 Supplies Expense Rp 120,000
632 Water & Electricity Expense Rp 300,000
633 Gasoline Expense Rp 40,000
TOTAL Rp 121,734,000 Rp 121,734,000 Rp 460,000

account Trial balance before adjusment Adjustment

number accounts DEBIT CREDIT DEBIT
101 Cash Rp 31,578,000
102 Building Rp 59,000,000
112 Account Receivable Rp 570,000
126 Supplies Rp 3,580,000
157 Equipment Rp 31,700,000
201 Account Payable Rp 18,500,000
331 Capital Rp 101,274,000
332 Drawing Rp 1,500,000
350 Income Summary
400 Service Revenue Rp 6,954,000
631 Supplies Expense Rp 300,000 Rp 1,200,000
632 Water & Electricity Expense Rp 800,000
633 Gasoline Expense Rp 250,000
Rp 126,728,000 Rp 126,728,000 Rp 3,750,000
account Trial balance before adjusment Adjustment
number accounts DEBIT CREDIT DEBIT
101 Cash Rp 33,553,000
102 Building Rp 59,000,000
112 Account Receivable Rp 150,000
126 Supplies Rp 2,880,000
157 Equipment Rp 31,700,000
201 Account Payable Rp 17,000,000
331 Capital Rp 104,178,000
332 Drawing Rp 1,500,000
350 Income Summary
400 Service Revenue Rp 6,555,000
631 Supplies Expense Rp 450,000 Rp 600,000
632 Water & Electricity Expense Rp 750,000
633 Gasoline Expense Rp 230,000
TOTAL Rp 127,733,000 Rp 127,733,000 Rp 3,080,000
 Worksheet 31 july 2020

Adjustment Trial balance after adjusment Income Statement Balance Sheet

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT
Rp 340,000 Rp 27,770,000 Rp 27,770,000
Rp 59,000,000 Rp 59,000,000
Rp 1,224,000 Rp 1,224,000
Rp 120,000 Rp 1,580,000 Rp 1,580,000
Rp 31,700,000 Rp 31,700,000
Rp 20,000,000
Rp 100,000,000

Rp 1,734,000 Rp 1,734,000
Rp 120,000 Rp 120,000
Rp 300,000 Rp 300,000
Rp 40,000 Rp 40,000
Rp 460,000 Rp 121,734,000 Rp 121,734,000 Rp 460,000 Rp 1,734,000 Rp 121,274,000
Rp 1,274,000

Worksheet 31 august 2020

Adjustment Trial balance after adjusment Income Statement Balance Sheet

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT
Rp 2,550,000 Rp 29,028,000 Rp 29,028,000
Rp 59,000,000 Rp 59,000,000
Rp 570,000 Rp 570,000
Rp 1,200,000 Rp 2,380,000 Rp 2,380,000
Rp 31,700,000 Rp 31,700,000
Rp 18,500,000
Rp 101,274,000
Rp 1,500,000 Rp 1,500,000

Rp 6,954,000 Rp 6,954,000
Rp 1,500,000 Rp 1,500,000
Rp 800,000 Rp 800,000
Rp 250,000 Rp 250,000
Rp 3,750,000 Rp 126,728,000 Rp 126,728,000 Rp 2,550,000 Rp 6,954,000 Rp 124,178,000
Rp 4,404,000
 Worksheet 31 September 2020

Adjustment Trial balance after adjusment Income Statement Balance Sheet

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT
Rp 2,480,000 Rp 31,073,000 Rp 31,073,000
Rp 59,000,000 Rp 59,000,000
Rp 150,000 Rp 150,000
Rp 600,000 Rp 2,280,000 Rp 2,280,000
Rp 31,700,000 Rp 31,700,000
Rp 17,000,000
Rp 104,178,000
Rp 1,500,000 Rp 1,500,000

Rp 6,555,000 Rp 6,555,000
Rp 1,050,000 Rp 1,050,000
Rp 750,000 Rp 750,000
Rp 230,000 Rp 230,000
Rp 3,080,000 Rp 127,733,000 Rp 127,733,000 Rp 2,030,000 Rp 6,555,000 Rp 125,703,000
Rp 4,525,000
Balance Sheet Closing entry
CREDIT DEBIT CREDIT
Rp 27,770,000
Rp 59,000,000
Rp 1,224,000
Rp 1,580,000
Rp 31,700,000
Rp 20,000,000 Rp 20,000,000
Rp 100,000,000 Rp 101,274,000

Rp 120,000,000 Rp 121,274,000 Rp 121,274,000

Rp 1,274,000

Balance Sheet Closing entry

CREDIT DEBIT CREDIT
Rp 29,028,000
Rp 59,000,000
Rp 570,000
Rp 2,380,000
Rp 31,700,000
Rp 18,500,000 Rp 18,500,000
Rp 101,274,000 Rp 104,178,000

Rp 119,774,000 Rp 122,678,000 Rp 122,678,000

Rp 4,404,000
Balance Sheet Closing entry
CREDIT DEBIT CREDIT

Rp 17,000,000
Rp 104,178,000

Rp 121,178,000 Rp - Rp -
Rp 4,525,000
 31-Jul-20
INCOME STATEMENT
for the month ended July 31, 2020
Revenue Rp 1,734,000
Expenses
Supplies Expense Rp 120,000
Water & Electricity Expense Rp 300,000
Gasoline Expense Rp 40,000

TOTAL EXPENSES Rp 460,000

Net Income Rp 1,274,000

STATEMENT OF CHANGES IN EQUITY

for the month ended July 31, 2020
Investment Rp 100,000,000
Net income July 31, 2020 Rp 1,274,000
decrease
Owner capital July 31, 2020 Rp 101,274,000

31-Aug-20
INCOME STATEMENT
for the month ended August 31, 2020
Revenue Rp 6,954,000
Expenses
Supplies Expense Rp 1,500,000
Water & Electricity Expense Rp 800,000
Gasoline Expense Rp 250,000

TOTAL EXPENSES Rp 2,550,000

Net Income Rp 4,404,000

STATEMENT OF CHANGES IN EQUITY

for the month ended August 31, 2020
Owner capital July 31, 2020 Rp 101,274,000
Net income August 31, 2020 Rp 4,404,000
decrease
Drawing Rp 1,500,000
Owner capital August 31, 2020 Rp 104,178,000

31/09/2020
INCOME STATEMENT
for the month ended September 31, 2020
Revenue Rp 6,555,000
Expenses
Supplies Expense Rp 1,050,000
Water & Electricity Expense Rp 750,000
Gasoline Expense Rp 230,000

TOTAL EXPENSES Rp 2,030,000

Net Income Rp 4,525,000

STATEMENT OF CHANGES IN EQUITY

 for the month ended September 31, 2020
Owner capital August 31, 2020 Rp 104,178,000
Net income August 31, 2020 Rp 4,525,000
decrease
Drawing Rp 1,500,000
Owner capital October 31, 2020 Rp 107,203,000
31-Jul-20
STATEMENT OF FINANCIAL POSITION
for the month ended July 31, 2020
ASSETS LIABILITIES
Cash Rp 27,770,000 Account Payable
Building Rp 59,000,000
Account Receivable Rp 1,224,000
Supplies Rp 1,580,000 Equity
Equipment Rp 31,700,000 Owner capital July 31, 2020

TOTAL ASSETS Rp 121,274,000 TOTAL LIABILI

CASH FLOW STATEMENT

for the month ended July 31, 2020
Cash flow from operating activities
Cash received from revenue Rp 510,000
Cash payment for expenses Rp 72,740,000
Net Cash flow from operating activies

Cash flow from financing activities

Purchase of fixed asset
Net Cash flow from financing activities

Cash flow from investing activities

Drawing
Investment Rp 100,000,000
Net Cash flow from investing activities

Cash flow, beginning balance june 31, 2020

Cash flow, ending balance July 31, 2020

31-Aug-20
STATEMENT OF FINANCIAL POSITION
for the month ended August 31, 2020
ASSETS LIABILITIES
Cash Rp 29,028,000 Account Payable
Building Rp 59,000,000
Account Receivable Rp 570,000
 Supplies Rp 2,380,000 Equity
Equipment Rp 31,700,000 Owner capital August 31, 2020

TOTAL ASSETS Rp 122,678,000 TOTAL LIABILI

CASH FLOW STATEMENT

for the month ended August 31, 2020
Cash flow from operating activities
Cash received from revenue Rp 7,608,000
Cash payment for expenses Rp 4,850,000
Net Cash flow from operating activies

Cash flow from financing activities

Purchase of fixed asset
Net Cash flow from financing activities

Cash flow from investing activities

Drawing Rp 1,500,000
Investment
Net Cash flow from investing activities

Cash flow, beginning balance july 31, 2020

Cash flow, ending balance August 31, 2020

31/09/2020
STATEMENT OF FINANCIAL POSITION
for the month ended September 31, 2020
ASSETS LIABILITIES
Cash Rp 31,073,000 Account Payable
Building Rp 59,000,000
Account Receivable Rp 150,000
Supplies Rp 2,280,000 Equity
Equipment Rp 31,700,000 Owner capital October 31, 2020

TOTAL ASSETS Rp 124,203,000 TOTAL LIABILI

CASH FLOW STATEMENT

 for the month ended September 31, 2020
Cash flow from operating activities
Cash received from revenue Rp 6,975,000
Cash payment for expenses Rp 3,430,000
Net Cash flow from operating activies

Cash flow from financing activities

Purchase of fixed asset
Net Cash flow from financing activities

Cash flow from investing activities

Drawing Rp 1,500,000
Investment
Net Cash flow from investing activities

Cash flow, beginning balance August 31, 2020

Cash flow, ending balance October 31, 2020
 OF FINANCIAL POSITION
nth ended July 31, 2020
LIABILITIES
Account Payable Rp 20,000,000

Owner capital July 31, 2020 Rp 101,274,000

TOTAL LIABILITIES and EQUITY Rp 121,274,000

Rp 27,770,000

OF FINANCIAL POSITION
h ended August 31, 2020
LIABILITIES
Account Payable Rp 18,500,000
 Owner capital August 31, 2020 Rp 104,178,000

TOTAL LIABILITIES and EQUITY Rp 122,678,000

Rp 27,770,000
Rp 29,028,000

OF FINANCIAL POSITION
ended September 31, 2020
LIABILITIES
Account Payable Rp 17,000,000

Owner capital October 31, 2020 Rp 107,203,000

TOTAL LIABILITIES and EQUITY Rp 124,203,000

Rp 29,028,000
Rp 31,073,000
 31-Jul-20
Closing Entry J p-3 Closing Entry
DATE DESCRIPTION REF DEBIT CREDIT
31-Jul-20 Service Revenue 400 Rp 1,734,000
Income Summary 350 Rp 1,734,000
31-Jul-20 Income Summary 350 Rp 460,000
Supplies Expense 631 Rp 120,000
Water & Electricity Expense 632 Rp 300,000
Gasoline Expense 633 Rp 40,000
31-Jul-20 Income Summary 350 Rp 1,274,000
Capital 331 Rp 1,274,000

31-Aug-20
Closing Entry J p-6 Closing Entry
DATE DESCRIPTION REF DEBIT CREDIT
31-Aug-20 Service Revenue 400 Rp 6,954,000
Income Summary 350 Rp 6,954,000
31-Aug-20 Income Summary 350 Rp 2,550,000
Supplies Expense 631 Rp 1,500,000
Water & Electricity Expense 632 Rp 800,000
Gasoline Expense 633 Rp 250,000
31-Aug-20 Income Summary 350 Rp 1,500,000
Drawing 332 Rp 1,500,000
31-Aug-20 Income Summary 350 Rp 2,904,000
Capital 331 Rp 2,904,000

30-Sep-20
Closing Entry J p-9 Closing Entry
DATE DESCRIPTION REF DEBIT CREDIT
30-Sep-20 Service Revenue 400 Rp 6,555,000
Income Summary 350 Rp 6,555,000
30-Sep-20 Income Summary 350 Rp 2,030,000
Supplies Expense 631 Rp 1,050,000
Water & Electricity Expense 632 Rp 750,000
Gasoline Expense 633 Rp 230,000
30-Sep-20 Income Summary 350 Rp 1,500,000
Drawing 332 Rp 1,500,000
30-Sep-20 Income Summary 350 Rp 3,025,000
Capital 331 Rp 3,025,000