1.

Buatlah Jurnal penyesuaian berdasarkan data diata

Harris Advertising
Adjusting Entries

Date Accounts Dr Cr
31/12/20Account Receivable $ 1,000
Service Revenue $ 1,000
31/12/20Supplies Expense $ 5,000
Supplies $ 5,000
31/12/20Insurance Expense $ 750
Prepaid Insurance $ 750
31/12/20Depreciation Expense $ 8,750
Accumulated Depreciation - Equipment $ 8,750
31/12/20Interest Expense $ 150
Interest Payable $ 150
31/12/20Salaries and Wages Expense $ 1,500
Salaries and Wages Payable $ 1,500
31/12/20Unearned Service Revenue $ 1,400
Service Revenue $ 1,400
Total $ 18,550 $ 18,550
an berdasarkan data diatas

Harris Advertising Harris Advertising

Adjusted Trial Balance Income Statement
Des 31, 2020 For the Year ended Des 3
Accounts Dr Cr
Cash $ 7,000 Revenue
Accounts Receivables $ 20,000
Supplies $ 3,500 Total Revenue
Prepaid Insurance $ 2,500 Expenses
Equipment $ 60,000
Accumulated Depreciation - Equipment $ 35,750
Accounts Payable $ 5,000
Interest Payable $ 150
Notes Payable $ 5,000
Unearned Service Revenue $ 5,600
Saleries and Wages Payable $ 1,500 Total Expenses
Share Capital - Ordinary $ 10,000 Net Income
Retained Earnings $ 4,500
Advertising Revenue $ 61,000
Saleries and Wages Expense $ 11,500
Insurance Expense $ 750
Interest Expense $ 500
Depreciation Expense $ 8,750
Supplies Expense $ 10,000
Rent Expense $ 4,000
Total $ 128,500 $ 128,500
 2. Buatlah laporan Keuangan (Selain Cashflow) dari Harris Adver

Harris Advertising Harris Advertising

Income Statement Retained Earnings Statement
For the Year ended Des 31, 2020 For the Year ended Des 31, 2020

Revenue Retained Earnings, Jan 1, 2020

Advertising Revenue $ 61,000 Add: Net Income $ 25,500
Total Revenue $ 61,000 Retained Earnings, Des 31, 2020
Expenses
Saleries and Wages Exp $ 11,500
Insurance Expense $ 750
Interest Expense $ 500
Depreciation Expense $ 8,750
Supplies Expense $ 10,000
Rent Expense $ 4,000
Total Expenses $ 35,500
Net Income $ 25,500
shflow) dari Harris Advertising 3.

ing Harris Advertising

tatement Statement of Financial Position
s 31, 2020 Desember 31, 2020
Date
$ 4,500 Assets 31/12/20
Current Asset
$ 30,000 Cash $ 7,000 31/12/20
Accounts Receivables $ 20,000
Supplies $ 3,500
Prepaid Insurance $ 2,500
Total Current Assets $ 33,000
Fixed Asset
Equipment $ 60,000
Accumulated Deprecia$ (35,750) 31/12/20
Total Fixed Asset $ 24,250
Total Asset $ 57,250
Liabilities and Equity
Liabilities
Accounts Payable $ 5,000
Interest Payable $ 150
Notes Payable $ 5,000
Unearned Service Rev $ 5,600
Saleries and Wages Pa $ 1,500
Total Liabilities $ 17,250
Equity
Share Capital - Ordina $ 10,000
Retained Earnings $ 30,000
Total Equity $ 40,000
Total Liabilities and Equity $ 57,250
 3. Buatlah Jurnal Penutup

Harris Advertising
Closing Entries

Accounts Dr Cr
Advertising Revenue $ 61,000
Income Summary $ 61,000
Income Summary $ 35,500
Saleries and Wages Expense $ 11,500
Insurance Expense $ 750
Interest Expense $ 500
Depreciation Expense $ 8,750
Supplies Expense $ 10,000
Rent Expense $ 4,000
Income Summary $ 30,000
Retained Earnings $ 30,000
Total $ 126,500 $ 126,500
 4. Buatlah Trial Balance Setelah penutupan

Harris Advertising
Post-closing Trial Balance
Desember 31, 2020
Accounts Dr Cr
Cash $ 7,000
Accounts Receivables $ 20,000
Supplies $ 3,500
Prepaid Insurance $ 2,500
Equipment $ 60,000
Accumulated Depreciation - Equipment $ 35,750
Accounts Payable $ 5,000
Interest Payable $ 150
Notes Payable $ 5,000
Unearned Service Revenue $ 5,600
Saleries and Wages Payable $ 1,500
Share Capital - Ordinary $ 10,000
Retained Earnings $ 30,000
Total $ 93,000 $ 93,000